View all text of Subjgrp 5 [§ 1.6011-1 - § 1.6017-1]
§ 1.6011-5 - Required use of magnetic media for corporate income tax returns.
The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in accordance with Internal Revenue Service revenue procedures, publications, forms, or instructions, including those posted electronically. (See § 601.601(d)(2) of this chapter).