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 D09002ee1c809fd86 D09002ee1c809fe0e 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 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 (Code). The term magnetic media includes any magnetic media permitted under applicable regulations, revenue procedures, or publications, including electronic filing. The final regulations are necessary to update and clarify the rules and procedures for corporations and organizations that are required to file their returns electronically. The final regulations affect corporations, including electing small business corporations (S corporations), with assets of $10 million or more that file Form 1120, U.S. Corporation Income Tax Return, or Form 1120S, U.S. Income Tax Return for an S Corporation; exempt organizations with assets of $10 million or more that are required to file returns under section 6033, and private foundations or section 4947(a)(1) trusts that are required to file returns under section 6033. 72 FR 63807 https://www.govinfo.gov/app/details/FR-2007-11-13/E7-22147 E7-22147 fr13no07-9 RIN 1545-BD65 4830-01-P TD 9363 https://www.govinfo.gov/app/details/FR-2007-11-13/E7-22147 https://www.govinfo.gov/content/pkg/FR-2007-11-13/html/E7-22147.htm https://www.govinfo.gov/content/pkg/FR-2007-11-13/pdf/E7-22147.pdf Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties 7 p. 63807 63813 72 FR 63807 Title 26 Part 1 26 CFR Part 1 Title 26 Part 301 26 CFR Part 301 RIN 1545-BD65 Returns Required on Magnetic Media; Federal Register Vol. 72, Issue RULE E7-22147 DEPARTMENT OF THE TREASURY Internal Revenue Service 2007-11-13 TD 9363 4830-01-P E7-22147 Final regulations and removal of temporary regulations.

This document contains final 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 (Code). The term magnetic media includes any magnetic media permitted under applicable regulations, revenue procedures, or publications, including electronic filing. The final regulations are necessary to update and clarify the rules and procedures for corporations and organizations that are required to file their returns electronically. The final regulations affect corporations, including electing small business corporations (S corporations), with assets of $10 million or more that file Form 1120, U.S. Corporation Income Tax Return, or Form 1120S, U.S. Income Tax Return for an S Corporation; exempt organizations with assets of $10 million or more that are required to file returns under section 6033, and private foundations or section 4947(a)(1) trusts that are required to file returns under section 6033.

Effective Date: These regulations are effective November 13, 2007. 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, IRS.gov Vol. 72, no. 218 Office of the Federal Register, National Archives and Records Administration 2007-11-13 continuing daily deposited born digital 197 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2007-11-13 P0b002ee18094e433 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr13no07 https://www.govinfo.gov/app/details/FR-2007-11-13 https://www.govinfo.gov/content/pkg/FR-2007-11-13/pdf/FR-2007-11-13.pdf https://www.govinfo.gov/content/pkg/FR-2007-11-13/xml/FR-2007-11-13.xml fdlp 63783 63965 DGPO 2010-09-22 2024-06-05 FR-2007-11-13 machine generated eng FR FR-2007-11-13 72 218