Treasury Regulations · 26 CFR
§ 1.6011-5. Required use of magnetic media for corporate income tax returns.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6011
Cite as 26 CFR § 1.6011-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 13, 2007 by T.D. 9364
- Issued under
- 26 U.S.C. § 6011
- Length
- 54 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in accordance with Internal Revenue Service revenue procedures, publications, forms, or instructions, including those posted electronically. (See § 601.601(d)(2) of this chapter).
[T.D. 9364, 72 FR 63810, Nov. 13, 2007]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9364 (72 FR 63810)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax returns or statements
Nearby sections
- § 1.6011-1 General requirement of return, statement, or list.
- § 1.6011-2 Returns, etc., of DISC's and former DISC's.
- § 1.6011-3 Requirement of statement from payees of certain gambling winnings.
- § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 1.6011-5 Required use of magnetic media for corporate income tax returns.
- § 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
- § 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
- § 1.6011-9 Syndicated conservation easement listed transactions.
- § 1.6011-10 Micro-captive listed transaction.