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Pub-113, Keeping Complete and Accurate Records
You must keep records that document receipts for the reporting period covered by your return for three and one-half years after you have filed an original or
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2011 - Instructions for Form 1120S
Jan 31, 2012 corporations records. These rules corporation held for more than 6 instead passes it through to the apply in addition to the filing months
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Documenting and Preserving Organizational History
A records maintenance program, usually referred to as a records program, is a systematic plan for dealing efficiently with organizational records.
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