Assertion: adp | /r/HasProperty | adpsystem
Facets:
Source sentences:
text: 7, prescribing the basic record retention requirements under section 6001 of the Internal Revenue Code where all or part of the taxpayer's financial or accounting records are maintained within an automatic data processing (ADP) system.
text: 91-59, relating to the basic record retention requirements under section 6001 of the Internal Revenue Code where all or part of a taxpayer's accounting or financial records are maintained within an automatic data processing (ADP) system.