The return of an electing small business corporation that is required to be filed on magnetic media under Sec. 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service revenue procedures, publications, forms, or instructions, including those posted electronically. (See Sec. 601.601(d)(2) of this chapter). [T.D. 9363, 72 FR 63810, Nov. 13, 2007]