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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.6011-7

§ 1.6011-7. Specified tax return preparers required to file individual income tax returns using magnetic media.

56 words·~1 min read·/us/cfr/t26/s§ 1.6011-7·

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Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be filed in accordance with Internal Revenue Service regulations, revenue procedures, revenue rulings, publications, forms or instructions, including those posted electronically. [T.D. 9518, 76 FR 17528, Mar. 30, 2011]
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§ 1.6011-7
Specified tax return preparers required to file individual income tax returns using magnetic media.
Treas. Dec.T.D. 9518
Cites 1Cited by 0 across 0 sources
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