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Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Internal Revenue Bulletin 1998-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 6012.—Persons Required To Make Returns of Income

26 CFR 1.6012–5: Composite return in lieu of specified form.

For the requirements for participation in the Magnetic Media/Electronic Filing Program for Form 1040NR, see Rev. Proc. 98–36, page 10.

Section 6061.—Signing of Returns and Other Documents

26 CFR 1.6061–1: Signing of returns and other documents by individuals.

For the requirements for participation in the Magnetic Media/Electronic Filing Program for Form 1040NR, see Rev. Proc. 98–36, page 10.

June 8, 1998 4 1998–23 I.R.B.

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▸Contents — Internal Revenue Bulletin 1998-23
Internal Revenue Bulletin 1998-23

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