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 2007_register executive 2010-09-22 article Rules and Regulations D09002ee1c80ad58d D09002ee1c80ad612 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 final regulations that affect taxpayers filing Federal income tax returns. They simplify, clarify, or eliminate reporting burdens and also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with their Federal income tax returns. This document also makes conforming changes to certain current regulations. 72 FR 32794 https://www.govinfo.gov/app/details/FR-2007-06-14/E7-11148 E7-11148 fr14jn07-12 RIN 1545-BF26 4830-01-P TD 9329 https://www.govinfo.gov/app/details/FR-2007-06-14/E7-11148 https://www.govinfo.gov/content/pkg/FR-2007-06-14/html/E7-11148.htm https://www.govinfo.gov/content/pkg/FR-2007-06-14/pdf/E7-11148.pdf Income Taxes Reporting and Recordkeeping Requirements Administrative Practice and Procedure Bankruptcy 16 p. 32794 32809 72 FR 32794 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-BF26 Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction; Federal Register Vol. 72, Issue RULE E7-11148 DEPARTMENT OF THE TREASURY Internal Revenue Service 2007-06-14 TD 9329 4830-01-P E7-11148 Final regulations and removal of temporary regulations.

This document contains final regulations that affect taxpayers filing Federal income tax returns. They simplify, clarify, or eliminate reporting burdens and also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with their Federal income tax returns. This document also makes conforming changes to certain current regulations.

Effective Date: These regulations are effective on June 14, 2007. For all sections except Sec. 1.6012- 2, Grid Glyer, (202) 622-7930; for Sec. 1.6012-2, William T. Sullivan (202) 622-7052 (not toll-free numbers). Income Taxes Reporting and Recordkeeping Requirements Administrative Practice and Procedure Bankruptcy Income taxes: Business electronic filing and burden reduction; facilitation, Vol. 72, no. 114 Office of the Federal Register, National Archives and Records Administration 2007-06-14 continuing daily deposited born digital 382 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2007-06-14 P0b002ee18094f4ea 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr14jn07 https://www.govinfo.gov/app/details/FR-2007-06-14 https://www.govinfo.gov/content/pkg/FR-2007-06-14/pdf/FR-2007-06-14.pdf https://www.govinfo.gov/content/pkg/FR-2007-06-14/xml/FR-2007-06-14.xml fdlp 32773 33145 DGPO 2010-09-22 2024-06-05 FR-2007-06-14 machine generated eng FR FR-2007-06-14 72 114