United States Government Publishing Office
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United States
National Archives and Records Administration
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FR
Regulatory Information
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2010-09-23
article
Returns Required on Magnetic Media
Rules and Regulations
D09002ee1bde49401
D09002ee1bde494a4
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains temporary regulations relating to the requirements for filing corporate income tax returns and returns of organizations required to file returns under section 6033 on magnetic media pursuant to section 6011(e) of the Internal Revenue Code. The term magnetic media includes any magnetic media permitted under applicable regulations, revenue procedures, or publications, including electronic filing. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
70 FR 2012
https://www.govinfo.gov/app/details/FR-2005-01-12/05-649
05-649
fr12ja05-5
RIN 1545-BE19
4830-01-P
TD 9175
https://www.govinfo.gov/app/details/FR-2005-01-12/05-649
https://www.govinfo.gov/content/pkg/FR-2005-01-12/html/05-649.htm
https://www.govinfo.gov/content/pkg/FR-2005-01-12/pdf/05-649.pdf
Income Taxes
Reporting and Recordkeeping Requirements
Employment Taxes
Estate Taxes
Excise Taxes
Gift Taxes
Penalties
5 p.
2012
2016
70 FR 2012
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 301
26 CFR Part 301
Regulation Identification Number 1545-BE19
RIN 1545-BE19
Returns Required on Magnetic Media; Federal Register Vol. 70, Issue
RULE
05-649
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2005-01-12
TD 9175
4830-01-P
05-649
Temporary regulations.
This document contains temporary regulations relating to the requirements for filing corporate income tax returns and returns of organizations required to file returns under section 6033 on magnetic media pursuant to section 6011(e) of the Internal Revenue Code. The term magnetic media includes any magnetic media permitted under applicable regulations, revenue procedures, or publications, including electronic filing. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
These regulations are effective January 12, 2005.
Michael E. Hara, (202) 622-4910 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Employment Taxes
Estate Taxes
Excise Taxes
Gift Taxes
Penalties
Procedure and administration:
Corporate income tax returns and organizations filing returns under section 6033; magnetic media requirement,
Federal Register
Vol. 70, no. 8
Office of the Federal Register, National Archives and Records Administration
2005-01-12
continuing
daily
deposited
born digital
341 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2005-01-12
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0042-1219
0364-1406
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https://www.govinfo.gov/app/details/FR-2005-01-12
https://www.govinfo.gov/content/pkg/FR-2005-01-12/pdf/FR-2005-01-12.pdf
https://www.govinfo.gov/content/pkg/FR-2005-01-12/xml/FR-2005-01-12.xml
fdlp
1995
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DGPO
2010-09-23
2023-05-03
FR-2005-01-12
machine generated
eng
FR
FR-2005-01-12
70
8