Records
Entries across the digest that deal with records.
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Contracts & Commercial
Electronic Signatures and Record Retention Under ESIGN and UETA
Federal ESIGN and state UETA keep an electronic signature or record from being denied effect just for being electronic, provided the parties agreed and the deal is not excluded.
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Tax
Substantiating Charitable Contributions
A charitable deduction is disallowed without the specific proof the statute demands for a gift of that size and type, however genuine the gift was.
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Tax
Business Expense and Home Office Deductions: Records That Hold Up
A business deduction survives review on documentation, not intent. Section 162 sets the standard for expenses and section 280A governs the home office.
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Bankruptcy & Debt
Credit Counseling, Debtor Education, and Rebuilding After Discharge
Two separate courses bracket an individual bankruptcy case: an approved credit counseling briefing before filing and a debtor education course afterward, which the discharge depends on.
