# Guidance Necessary To Facilitate Business Electronic Filing
> **IRS** · Final and temporary regulations. · Published 2003-12-19 · Effective 2003-12-19 · 68 FR 70701
## Document
- **Document number:** 03-31238
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 70701
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-12-19
- **Effective date:** 2003-12-19
- **Treasury docket:** TD 9100
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/12/19/03-31238/guidance-necessary-to-facilitate-business-electronic-filing)
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