You may want to distinguish tax records generally from the tax forms themselves. There are clear guidelines on tax records for state and local, but not for tax forms. Many companies keep their tax forms and the cancelled checks to demonstrate they paid their taxes until dissolution of corporation.
Carol E.B. Choksy, Ph.D., CRM
IRAD Strategic Consulting, Inc.
School of Library and Information Science
Indiana University, Bloomington
List archives at http://lists.ufl.edu/archives/recmgmt-l.html
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