other · IRS · Rule · Published 2004-03-25 · Effective 2004-03-25 · 69 FR 15248
Document
Document number
04-6621
Federal Register citation
69 FR 15248
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2004-03-25
Effective date
2004-03-25
Treasury docket
TD 9119
Abstract
This document provides final regulations to facilitate electronic filing of returns prepared by tax return preparers. They provide that preparers may avoid paper copies by retaining and furnishing to taxpayers copies of returns in an electronic or digital format prescribed by the Commissioner.