[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 260] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) Procedure and Administration--Table of Contents Sec. 1.6045-2T Furnishing statement required with respect to certain substitute payments (temporary). (a)-(g)(1) [Reserved] For further guidance, see Sec. 1.6045-2 (a) through (g)(1). (g)(2) 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 hardship. For information returns filed prior to January 1, 1997, see Sec. 1.6045-2(g)(2). [T.D. 8683, 62 FR 53060, Oct. 10, 1996]