Prop. Treas. Reg. § 301.6011-5 Required use of electronic form for corporate income tax returns.

Par. 11. Section 301.6011-5 is amended by adding sentences to the end of paragraphs (d)(4) and (f) to read as follows:

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(d) * * *

(4) * * * For purposes of this section, a form, schedule, or statement required to be attached to a corporate income tax return does not include an information return, such as Form 8996, that is required to be filed by attachment to a corporate income tax return.

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(f) * * * The revisions to this section applicable to Forms 8996 apply to corporate income tax returns required to be filed beginning after [date of publication of final regulations in the Federal Register ].