IRS Final and Temporary Regulations, Federal Register: May 30, 2006 (Volume 71, Number 103)][Rules and Regulations][Page 30591-30608]- Summary: “These regulations affect taxpayers that file Federal income tax returns. They simplify, clarify, or eliminate reporting burdens and also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with
their Federal income tax returns.”