[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]