Mandatory E-Filing for Large Corporations and Exempt Organizations — footnotes

¹ TD 9175 and REG-130671-04 (1/12/05).

² See http://tax.aicpa.org/Resources/Tax+Advocacy+for+Members/IRS+Regulation+and+Administration/, then click on “The AICPA Urges IRS to Delay Mandatory E-Filing for Large Corporations and Exempt Organizations.”

³ But see Notice 2005-88, IRB 2005-48.