{"abstract":"In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations designed to eliminate regulatory impediments to the electronic filing of certain business income tax returns and other forms. Those regulations affect business taxpayers who file income tax returns electronically. The text of those regulations also serves as the text of these proposed regulations.","action":"Notice of proposed rulemaking by cross-reference to 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/2003/12/19/03-31239.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"68 FR 70747","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by March 18, 2004.","disposition_notes":null,"docket_ids":["REG-116664-01"],"dockets":[],"document_number":"03-31239","effective_on":null,"end_page":70749,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/12/19/03-31239.xml","html_url":"https://www.federalregister.gov/documents/2003/12/19/03-31239/guidance-necessary-to-facilitate-business-electronic-filing","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-31239?publication_date=2003-12-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-12-19/03-31239/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":26,"last_updated":"2026-04-04 10:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-12-19/pdf/03-31239.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/2003/12/19/03-31239.txt","regulation_id_number_info":{"1545-BC15":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-BC15/guidance-necessary-to-facilitate-business-electronic-filing","title":"Guidance Necessary To Facilitate Business Electronic Filing","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-BC15&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BC15"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":70747,"subtype":null,"title":"Guidance Necessary to Facilitate Business Electronic Filing","toc_doc":"Business electronic filing; guidance; cross reference","toc_subject":"Income taxes:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":68}