[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.6011(a)-8]

[Page 330]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
Subpart G_Administrative Provisions of Special Application to Employment 
Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
 
Sec. 31.6011(a)-8  Composite return in lieu of specified form.

    The Commissioner may authorize the use, at the option of the 
employer, of a composite return in lieu of any form specified in this 
part for use by an employer, subject to such conditions, limitations, 
and special rules governing the preparation, execution, filing, and 
correction thereof as the Commissioner may deem appropriate. Such 
composite return shall consist of a form prescribed ty the Commissioner 
and an attachment or attachments of magnetic tape or other approved 
media. Notwithstanding any provisions in this part to the contrary, a 
single form and attachment may comprise the returns of more than one 
employer. To the extent that the use of a compsoite return has been 
authorized by the Commissioner, references in this part to a specific 
form for use by the employer shall be deemed to refer also to a 
composite return under this section.

[T.D. 7200, 37 FR 16544, Aug. 16, 1972]