Publication 552 |
2001 Tax Year |
Introduction
This publication discusses why you should keep records, what kinds
of records you should keep, and how long to keep them.
You probably already keep records in your daily routine. This
includes keeping receipts for purchases and recording information in
your checkbook. Use this publication to determine if you need to keep
additional information in your records.
Throughout this publication we refer you to other IRS publications
for additional information. See How To Get More Information
near the end of this publication for information about getting
publications and forms.
This publication does not discuss the records you should keep when
operating a business. For information on business records, see
Publication 583,
Starting a Business and Keeping Records.
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