Tax Electronic Recordkeeping and Retention Rules
- Tax Electronic Recordkeeping and Retention Rules
- Part 1 - GENERAL PROVISIONS (§§ 205.4101 — 205.4103)
- Part 2 - RECORDKEEPING REQUIREMENTS FOR MACHINE-SENSIBLE RECORDS (§§ 205.4104 — 205.4107)
- Part 3 - RECORDS MAINTENANCE (§ 205.4108)
- Part 4 - ACCESS TO MACHINE-SENSIBLE RECORDS (§ 205.4109)
- Part 5 - TAXPAYER RESPONSIBILITY AND DISCRETIONARY AUTHORITY (§ 205.4110)
- Part 6 - ALTERNATIVE STORAGE MEDIA (§§ 205.4111 — 205.4114)