Finanse publiczne · 10/10/1996

Magnetic Media Filing Requirements for Information Returns

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the requirements for filing information returns on magnetic media or in other machine-readable form under section 6011(e) of the Internal Revenue Code. The text of those temporary regulations also serves as the text of the proposed regulations. This document also contains a proposed amendment to Sec. 301.6011-2(g)(2). This document also provides notice of a public hearing on these proposed regulations.