{"abstract":"This document contains final regulations amending the rules for filing electronically and affects persons required to file partnership returns, corporate income tax returns, unrelated business income tax returns, withholding tax returns, certain information returns, registration statements, disclosure statements, notifications, actuarial reports, and certain excise tax returns. 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10:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-02-23/pdf/2023-03710.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-03710.pdf?1676996123","publication_date":"2023-02-23","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/02/23/2023-03710.txt","regulation_id_number_info":{"1545-BN36":{"issue":"202210","html_url":"https://www.federalregister.gov/regulations/1545-BN36/electronically-filed-returns","title":"Electronically Filed Returns","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202210&RIN=1545-BN36&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BN36"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Agenda Notice 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taxes","Foundations","Gift taxes","Income taxes","Investments","Lobbying","Penalties","Pensions","Reporting and recordkeeping requirements"],"type":"Rule","volume":88}