United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2003_register executive 2010-09-23 article Rules and Regulations D09002ee1c816b901 D09002ee1c816b9be United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains regulations designed to eliminate regulatory impediments to the electronic filing of certain income tax returns and other forms. These regulations affect business taxpayers who file income tax returns electronically. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register. 68 FR 70701 https://www.govinfo.gov/app/details/FR-2003-12-19/03-31238 03-31238 fr19de03-4 RIN 1545-BC62 4830-01-P TD 9100 https://www.govinfo.gov/app/details/FR-2003-12-19/03-31238 https://www.govinfo.gov/content/pkg/FR-2003-12-19/html/03-31238.htm https://www.govinfo.gov/content/pkg/FR-2003-12-19/pdf/03-31238.pdf Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties 9 p. 70701 70709 68 FR 70701 Title 26 Part 1 26 CFR Part 1 Title 26 Part 301 26 CFR Part 301 Title 26 Part 602 26 CFR Part 602 RIN 1545-BC62 Guidance Necessary To Facilitate Business Electronic Filing; Federal Register Vol. 68, Issue RULE 03-31238 DEPARTMENT OF THE TREASURY Internal Revenue Service 2003-12-19 TD 9100 4830-01-P 03-31238 Final and temporary regulations.

This document contains regulations designed to eliminate regulatory impediments to the electronic filing of certain income tax returns and other forms. These regulations affect business taxpayers who file income tax returns electronically. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register.

Effective Date: These regulations are effective December 19, 2003. Nathan Rosen, (202) 622-4910 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties Income taxes: Business electronic filing; guidance, Vol. 68, no. 244 Office of the Federal Register, National Archives and Records Administration 2003-12-19 continuing daily deposited born digital 317 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2003-12-19 P0b002ee1809d7402 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr19de03 https://www.govinfo.gov/app/details/FR-2003-12-19 https://www.govinfo.gov/content/pkg/FR-2003-12-19/pdf/FR-2003-12-19.pdf https://www.govinfo.gov/content/pkg/FR-2003-12-19/xml/FR-2003-12-19.xml fdlp 70689 70994 DGPO 2010-09-23 2024-06-07 FR-2003-12-19 machine generated eng FR FR-2003-12-19 68 244