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SECTION 12. RECORD KEEPING

Internal Revenue Bulletin 2001-9 · 2026-10-03 edition · updated 2026-10-04 · United States

REQUIREMENTS

.01 No aspect of the LMSB PFA process will affect the record keeping requirements imposed by any section of the Internal Revenue Code.

.02 The taxpayer must maintain a copy of the LMSB PFA supporting documents and books of account and records to enable the Service to insure the taxpayer’s compliance with the LMSB PFA. These records may be specified in the LMSB PFA itself or in separate agreements.

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▸Contents — Internal Revenue Bulletin 2001-9
Internal Revenue Bulletin 2001-9

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