# Guidance Necessary to Facilitate Business Electronic Filing; Correction
> **IRS** · Correction to final and temporary regulations. · Published 2004-02-03 · Effective 2003-12-19 · 69 FR 5017
## Document
- **Document number:** 04-2078
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 5017
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-02-03
- **Effective date:** 2003-12-19
- **Treasury docket:** TD 9100
## Abstract

This document contains corrections to final regulations (TD 9100), which were published in the Federal Register on Friday, December 19, 2003 (68 FR 70701), relating to the elimination of regulatory impediments to the electronic filing of certain business income tax returns and other forms.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/02/03/04-2078/guidance-necessary-to-facilitate-business-electronic-filing-correction)
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