# Guidance Necessary to Facilitate Business Electronic Filing and Burden Reduction
> **IRS** · Final and temporary regulations. · Published 2006-05-30 · Effective 2006-05-30 · 71 FR 30591
## Document
- **Document number:** 06-4873
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 30591
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-05-30
- **Effective date:** 2006-05-30
- **Treasury docket:** TD 9264
## Abstract

These regulations affect taxpayers that file Federal income tax returns. They simplify, clarify, or eliminate reporting burdens and also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with their Federal income tax returns. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/05/30/06-4873/guidance-necessary-to-facilitate-business-electronic-filing-and-burden-reduction)
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