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IRS Tax Map 2008
Current IRS Tax Map

taxmap/pub17/p17-155.htm#en_us_publink1000174065

Recordkeeping(p201)


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Where Refund
You must keep records as proof of any deduction claimed on your tax return. Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction.
For specific information about keeping records of business expenses, see Recordkeeping in chapter 26.