Final regulations and removal of temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2006-12-08
Effective date
2006-12-08
Treasury docket
TD 9300
Abstract
This document contains final 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. This document also makes conforming changes to certain current regulations.