[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 255-256]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6045-1T  Returns of information of brokers and barter exchanges (temporary).

    (a)-(k) [Reserved]
    For further guidance, see Sec.  1.6045-1 (a) through (k).
    (l) Use of magnetic media. For information returns filed after 
December 31, 1996, see Sec.  301.6011-2T of this chapter for rules 
relating to filing information returns on magnetic media and for rules 
relating to waivers granted for undue

[[Page 256]]

hardship. For information returns filed prior to January 1, 1997, see 
Sec.  1.6045-1(l)

[T.D. 8683, 61 FR 53060, Oct. 10, 1996]