IRS Tax Forms  
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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