summary

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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summary
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