Recordkeeping Requirements and the Consequences of Lost, Destroyed or stolen Records — footnotes

¹ See Temp. Regs. Sec. 1.274-5T(c)(3)(ii).

² Rev. Proc. 98-25, 1998-1 CB 689.

³ See Rev. Proc. 97-22, 1997-1 CB 652. Rev. Proc. 81-46, 1981-2 CB 621, provides guidelines for storing records on microfilm.

⁴ See Charles Reynolds, 296 F3d 607 (7th Cir. 2002).

⁵ Chue Y. Her, TC Summ. Op. 2005-130.

⁶ Romaner J. Strong Jr., TC Memo 1994-346.

⁷ Roger L. Williams, TC Memo 1998-93.

⁸ George M. Cohan, 39 F2d 540 (2d Cir. 1930).

⁹ Edward Vanicek, 85 TC 731 (1985).

¹⁰ Eddy A. Veizaga, TC Memo 1981-663.

¹¹ The courts have imposed similar rules when the expenditures are not specifically covered by Sec. 274; see Robert Inzano, TC Memo 1998-282.

¹² See id.

¹³ Irwin Andre Murray, TC Memo 1980-500.

¹⁴ Steven Lewis, TC Memo 1983-741.

¹⁵ Joe F. Gizzi, 65 TC 342 (1975).

¹⁶ Matthew J. Canfield, TC Memo 1980-553.

¹⁷ Andrew Crispo Gallery, Inc., 16 F3d 1336 (2d Cir. 1994).

¹⁸ Earl N. Cook, TC Memo 1991-590.

¹⁹ See Ernest L. Kibble, TC Memo 1982-245.

²⁰ Rev. Proc. 77-29, 1977-2 CB 538.

²¹ See Berline L. Dunnock, TC Memo 1980-449.

²² See Aguinaldo Rivera, Jr., TC Memo 1988-497.

²³ See IRS Pub. No. 1771, Charitable Contributions—Substantiation and Disclosure Requirements.

²⁴ See id.

²⁵ Earl G. Higbee, 116 TC 438, 440–441 (2001), citing H Rep’t No. 105-599, 105th Cong., 2d Sess. (1998), p. 240–241.

²⁶ Higbee, note 25 supra, at 116 TC 440.

²⁷ See Carroll R. Funish, TC Memo 2001-286.