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Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction

tax-irs · IRS · Rule · Published 2011-04-22 · Effective 2011-04-22 · 76 FR 22611

Document

Document number
2011-9737
Federal Register citation
76 FR 22611
CFR reference
26 CFR 301
Type
Rule
Action
Correction to final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2011-04-22
Effective date
2011-04-22
Treasury docket
TD 9518

Abstract

This document describes a correction to final regulations (TD 9518) that were published in the Federal Register on Wednesday, March 30, 2011 (76 FR 17521) providing guidance to specified tax return preparers who prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3) of the Internal Revenue Code.

Source

Authoritative
Federal Register document
Machine
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