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Tax Returns

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

The following documents will be needed to ensure consistent treatment from year to year:

  • Copies of tax returns for the tax year prior to the earliest year under audit and all tax returns for years subsequent to the tax years under audit.

  • Trial balance and any workpapers used to prepare the tax return under audit.

  • Depreciation schedules.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)
IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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