Journal metrics. Atmospheric Chemistry and Physics (ACP) is an international scientific journal dedicated to the publication and public discussion of high-quality studies investigating the Earth's atmosphere and the underlying chemical and physical processes.
Audit trail records can contain different types of information, depending on the events audited and the auditing options set. The partial list in the following section shows columns that always appear in the audit trail: if the data they represent is available, then that data populates the corresponding column.
Most of the IRS guidelines for record retention are included in Section 6001 of the Internal Revenue Code. The guidelines specify that the taxpayer must be able to establish on the basis of a documentary trail the amounts associated with income, costs, credits, and other relevant factors that relate to tax liability.