Words and Phrases - "summary"

a
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b
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c
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d
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e
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f
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g
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h
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i
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j
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m
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n
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o
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p
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t
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v
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y
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5 July 2023 External T.I. 2022-0954271E5 F - Retention of books and records

Summary Under
Tax Topics - Income Tax Regulations - Regulation 5800 - Subsection 5800(1) - Paragraph 5800(1)(a) - Subparagraph 5800(1)(a)(iv)
generally only the GL rather than ancillary journals or back-up are subject to the extended corporate accounting-record retention period

Regarding whether the term “summary” in Reg. 5800(1)(a)(iv) refers only to the summary items posted to the general ledger (GL) or requires...

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Words and Phrases
summary
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 5800 - Subsection 5800(1) - Paragraph 5800(1)(a) - Subparagraph 5800(1)(a)(v) special contract is one containing an unusual provision 51