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SEC. 1. GENERAL

Internal Revenue Bulletin 1999-49 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 The magnetic/electronic specifications contained in this part of the revenue procedure define the required format and contents of the records to be included in the file.

.02 A self-prepared media label must be affixed to each piece of media submitted for processing. Notice 210 provides instructions on how to complete a self-prepared media label.

.03 The record format in Part B, Sec. 7, applies to both magnetic and electronic files.

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▸Contents — Internal Revenue Bulletin 1999-49
Internal Revenue Bulletin 1999-49

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