{"abstract":"This document contains regulations designed to eliminate regulatory impediments to the electronic filing of certain income tax returns and other forms. These regulations affect business taxpayers who file income tax returns electronically. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register.","action":"Final and temporary 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/2003/12/19/03-31238.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 70701","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective December 19, 2003.","disposition_notes":null,"docket_ids":["TD 9100"],"dockets":[],"document_number":"03-31238","effective_on":"2003-12-19","end_page":70709,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/12/19/03-31238.xml","html_url":"https://www.federalregister.gov/documents/2003/12/19/03-31238/guidance-necessary-to-facilitate-business-electronic-filing","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-31238?publication_date=2003-12-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-12-19/03-31238/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":479,"last_updated":"2026-08-26 16:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-12-19/pdf/03-31238.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-12-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/12/19/03-31238.txt","regulation_id_number_info":{"1545-BC62":null},"regulation_id_numbers":["1545-BC62"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":70701,"subtype":null,"title":"Guidance Necessary To Facilitate Business Electronic Filing","toc_doc":"Business electronic filing; guidance","toc_subject":"Income taxes:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":68}