{
  "status": "supplementary worksheet, not an official form",
  "disclaimer": "Supplementary worksheet: check your regulator's own form. Not an official form or verification.",
  "format": "csv",
  "columns": [
    {
      "column": "Date",
      "kind": "acceptance",
      "reference": 0,
      "source": "https://www.irs.gov/publications/p463",
      "basis": "Records should be made 'at or near the time' of the use; a weekly log counts as timely; written records, including those kept on a computer, are adequate. Section 274(d) requires amount, time, place and business purpose. Pub 463 sets a timing rule, so proof of when a log existed is relevant. It does not mention hash or blockchain timestamps. Pub 463 text was read through a summary tool, not verbatim."
    },
    {
      "column": "Business miles",
      "kind": "acceptance",
      "reference": 0,
      "source": "https://www.irs.gov/publications/p463",
      "basis": "Records should be made 'at or near the time' of the use; a weekly log counts as timely; written records, including those kept on a computer, are adequate. Section 274(d) requires amount, time, place and business purpose. Pub 463 sets a timing rule, so proof of when a log existed is relevant. It does not mention hash or blockchain timestamps. Pub 463 text was read through a summary tool, not verbatim."
    },
    {
      "column": "Place / destination",
      "kind": "acceptance",
      "reference": 0,
      "source": "https://www.irs.gov/publications/p463",
      "basis": "Records should be made 'at or near the time' of the use; a weekly log counts as timely; written records, including those kept on a computer, are adequate. Section 274(d) requires amount, time, place and business purpose. Pub 463 sets a timing rule, so proof of when a log existed is relevant. It does not mention hash or blockchain timestamps. Pub 463 text was read through a summary tool, not verbatim."
    },
    {
      "column": "Business purpose",
      "kind": "acceptance",
      "reference": 0,
      "source": "https://www.irs.gov/publications/p463",
      "basis": "Records should be made 'at or near the time' of the use; a weekly log counts as timely; written records, including those kept on a computer, are adequate. Section 274(d) requires amount, time, place and business purpose. Pub 463 sets a timing rule, so proof of when a log existed is relevant. It does not mention hash or blockchain timestamps. Pub 463 text was read through a summary tool, not verbatim."
    }
  ]
}