§60014
1 cases·1 cited
Statute Text — 26 U.S.C. §60014
Statute text not available for this section.
1 Citing Cases
Section 60014.and its accompanying regulations tell taxpayers to hold onto records that would enable the IRS to verify their income and expenses . See sec . 1. 6001-1 (a) , Income Tax Regs . Unsophisticated taxpayers unfamiliar with the substantiation requirements often get extra leeway in their good-faith attempts to comply. See, e.g., Larson v. C