Skip to content
ChatProjectCodes

Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 1. PURPOSE

Internal Revenue Bulletin 1996-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth the requirements of a program under which a taxpayer or a Reporting Agent (‘‘Agent’’ as defined in section 4.06 of this revenue procedure) may electronically file Form 941, Employer’s Quarterly Federal Tax Return (‘‘Form 941 ELF Program’’). The technical specifications for filing Form 941 electronically are published separately in the Technical Specifications Guide for the Electronic Filing System for Form 941, Employer’s Quarterly Federal Tax Return (‘‘Specifications Guide’’).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1996-4
Internal Revenue Bulletin 1996-4

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.