{"abstract":"This document contains final regulations that affect taxpayers filing Federal income tax returns. They simplify, clarify, or eliminate reporting burdens and also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with their Federal income tax returns. This document also makes conforming changes to certain current regulations.","action":"Final regulations and removal of 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/2007/06/14/E7-11148.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":"72 FR 32794","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on June 14, 2007.","disposition_notes":null,"docket_ids":["TD 9329"],"dockets":[],"document_number":"E7-11148","effective_on":"2007-06-14","end_page":32809,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2007/06/14/E7-11148.xml","html_url":"https://www.federalregister.gov/documents/2007/06/14/E7-11148/guidance-necessary-to-facilitate-business-electronic-filing-and-burden-reduction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E7-11148?publication_date=2007-06-14","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2007-06-14/E7-11148/mods.xml","not_received_for_publication":null,"page_length":16,"page_views":{"count":353,"last_updated":"2026-09-20 18:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2007-06-14/pdf/E7-11148.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2007-06-14","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2007/06/14/E7-11148.txt","regulation_id_number_info":{"1545-BF26":null},"regulation_id_numbers":["1545-BF26"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T21:59:16Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":32794,"subtype":null,"title":"Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction","toc_doc":"Business electronic filing and burden reduction; facilitation","toc_subject":"Income taxes:","topics":["Administrative practice and procedure","Bankruptcy","Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":72}