{"abstract":"This document contains corrections to final regulations that were published in the Federal Register on Friday, January 31, 2003 (68 FR 4918), regarding regulations that eliminate regulatory impediments to the electronic filing of Form 1040, \"U.S. Individual Income Tax Return.\"","action":"Correction to final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/05/08/03-11487.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"68 FR 24644","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective January 31, 2003.","disposition_notes":null,"docket_ids":["TD 9040"],"dockets":[],"document_number":"03-11487","effective_on":"2003-01-31","end_page":24644,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/05/08/03-11487.xml","html_url":"https://www.federalregister.gov/documents/2003/05/08/03-11487/guidance-necessary-to-facilitate-electronic-tax-administration-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-11487?publication_date=2003-05-08","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-05-08/03-11487/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":20,"last_updated":"2026-10-25 04:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-05-08/pdf/03-11487.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-05-08","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/05/08/03-11487.txt","regulation_id_number_info":{"1545-AY56":{"issue":"200204","html_url":"https://www.federalregister.gov/regulations/1545-AY56/guidance-necessary-to-facilitate-electronic-tax-administration","title":"Guidance Necessary to Facilitate Electronic Tax Administration","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200204&RIN=1545-AY56&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AY56"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":24644,"subtype":null,"title":"Guidance Necessary To Facilitate Electronic Tax Administration; Correction","toc_doc":"Electronic tax administration facilitation; correction","toc_subject":"Procedure and administration:","topics":[],"type":"Rule","volume":68}