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§ 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

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The return of an electing small business corporation that is required to be filed on magnetic media under § 301.6037-2 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).

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§ 1.6037-1 - Return of electing small business corporation.
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§ 1.6038-1 - Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.