Glossary · IRC §274 · 26 U.S.C. §274
Section 274(d) substantiation
Section 274(d) substantiation — Heightened, contemporaneous recordkeeping required for travel, meals, gifts, and listed property. Section 274(d) substantiation — The statutory requirement for adequate records or sufficient corroborating evidence for travel, meals, entertainment, listed property, and gifts
In the Guide
This section is treated in Chapter 18, Chapter 3, Chapter 6, Chapter 7, Chapter 19, Chapter 21. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.
Related in this chapter
Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 18: IRS Examination — The Mechanics of Defense. IRC §274 (26 U.S.C. §274). taxguide.tax/irc/274
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