IRS record retention rules and the computer age.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on July 1, 1992. The length of the article is 867 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The IRS has established rules for the retention of records of automatic data processing (ADP) and electronic data interchange (EDI) in new rules under IRC 6001. Companies with over $10 million in assets or those that store complex calculation results electronically, store all records electronically or as required by the IRS, must keep records beyond the statute of limitations if they have carrybacks, carryovers or property tax determinations.

Citation Details
Title: IRS record retention rules and the computer age.
Author: Jeffrey J. Tallyen
Publication:The Tax Adviser (Magazine/Journal)
Date: July 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n7 Page: 441(2)

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