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IRS.gov Website
Publication 17
taxmap/pub17/p17-152.htm#en_us_publink1000174065

Recordkeeping(p197)

For Use in Tax Year 2013
rule
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.