Prop. Treas. Reg. § 301.6037-2 Required use of electronic form for returns of electing small business corporation.

Par. 12. Section 301.6037-2 is amended by adding sentences to the ends of paragraphs (d)(3) and (f) to read as follows:

* * * * *

(d) * * *

(3) * * * For purposes of this section, a form, schedule, or statement required to be attached to an electing small business corporation 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.

* * * * *

(f) * * * The revisions to this section applicable to Forms 8996 apply to electing small business corporation returns required to be filed after [date of publication of final regulations in the Federal Register ].