as required


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References in periodicals archive ?
A reporting corporation must keep the permanent books of account or records as required by section 6001 that are sufficient to establish the correctness of the federal income tax return of the corporation, including information, documents, or records ("records") to the extent they may be relevant to determine the correct treatment of transactions with related parties.
The procedures we will perform, as required by GAAS and Government Auditing Standards, are more limited than if we were to express an opinion on management's assertion.
Taxpayers will not be able to rely on financial statements prepared by their foreign affiliates (under GAAP) as required for the calculation of U.