{"abstract":"This document contains corrections to final regulations (TD 9100), which were published in the Federal Register on Friday, December 19, 2003 (68 FR 70701), relating to the elimination of regulatory impediments to the electronic filing of certain business income tax returns and other forms.","action":"Correction to 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/2004/02/03/04-2078.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":"69 FR 5017","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These corrections are effective December 19, 2003.","disposition_notes":null,"docket_ids":["TD 9100"],"dockets":[],"document_number":"04-2078","effective_on":"2003-12-19","end_page":5017,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2004/02/03/04-2078.xml","html_url":"https://www.federalregister.gov/documents/2004/02/03/04-2078/guidance-necessary-to-facilitate-business-electronic-filing-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/04-2078?publication_date=2004-02-03","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2004-02-03/04-2078/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":17,"last_updated":"2026-04-05 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2004-02-03/pdf/04-2078.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2004-02-03","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2004/02/03/04-2078.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":5017,"subtype":null,"title":"Guidance Necessary to Facilitate Business Electronic Filing; Correction","toc_doc":"Business electronic filing; guidance; correction","toc_subject":"Income taxes:","topics":[],"type":"Rule","volume":69}