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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 1996-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance to taxpayers on using an imaging system (as defined in section 3.01 of this revenue procedure) to maintain books and records. Records kept using an imaging system that complies with the requirements of this revenue procedure will constitute records within the meaning of § 6001 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 1996-7
Internal Revenue Bulletin 1996-7

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