Skip to content
ChatProjectCodes

Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 8. IMPACT ON

Internal Revenue Bulletin 1997-13 · 2026-10-03 edition · updated 2026-10-04 · United States

MACHINE-SENSIBLE RECORDS

The provisions of this revenue procedure regarding electronically stored books and records do not relieve taxpayers of the responsibility of retaining any other books and records required to be retained under § 6001. Such other books and records may include ‘‘machine-sensible’’ records required to be retained by Rev. Proc. 91–59 in connection with the taxpayer’s use of an automatic data processing (ADP) system.

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1997-13
Internal Revenue Bulletin 1997-13

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.