# Guidance Necessary to Facilitate Business Electronic Filing
> **IRS** · Final regulations and removal of temporary regulations. · Published 2006-12-08 · Effective 2006-12-08 · 71 FR 71040
## Document
- **Document number:** E6-20734
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 71040
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/08/E6-20734/guidance-necessary-to-facilitate-business-electronic-filing)
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