# Treas. Reg. § 1.6011-5: Required use of magnetic media for corporate income tax returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6011-5>. Interprets 26 U.S.C. § 6011.

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]