Par. 2. Section 1.6031(a)-1 as proposed to be added at 63 FR 3679 is amended by adding paragraph (e)(1)(iv) to read as follows:
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(e) * * *
(1) * * *
(iv) Returns filed on magnetic media. Notwithstanding the provisions of paragraphs (e)(1)(i) and (ii) of this section, the return of a partnership that is required to be filed on magnetic media under Sec. 301.6011-3 of this chapter must be filed at the Service Center indicated in relevant Internal Revenue Service revenue procedures, publications, forms, or instructions.
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