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SEC. 6. MAGNETIC MEDIA AND

Internal Revenue Bulletin 1997-27 · 2026-10-03 edition · updated 2026-10-04 · United States

ELECTRONIC FILING

.01 All forms listed in Section 1.01 (except Form 1096) may be filed magnetically or electronically. The IRS encourages all filers including nominees (hereafter collectively referred to as filers) to file information returns on magnetic media or electronically instead of on paper forms.

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▸Contents — Internal Revenue Bulletin 1997-27
Internal Revenue Bulletin 1997-27

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