Skip to content
ChatProjectCodes

Introduction

SECTION 7. DESTRUCTION OF

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

HARDCOPY DOCUMENTS

This revenue procedure permits the destruction of hardcopy documents after the taxpayer:

(1) has completed its own testing of the imaging system that establishes that hardcopy documents are being imaged in compliance with all the provisions of this revenue procedure; and

(2) has instituted procedures that ensure its continued compliance with all the provisions of this revenue procedure.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1996-7
Internal Revenue Bulletin 1996-7

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.