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But theoretically, it could apply to virtually any item, so long as the item is not specifically subject to a heightened substantiation requirement under the code or regulations (as is the case now with certain travel and meal expenses, passenger automobiles, computers and cellphones).
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The Ragassa decision involved charitable contributions made during the 2005 tax year, before Congress passed stricter substantiation requirements for charitable contributions in 2006.
The IRS and the courts have traditionally taken substantiation requirements mandated by Congress seriously, and there's no reason to expect the new rules will be treated any differently.
One place where the Tax Court has been reluctant to apply the Cohan Rule is charitable deductions or, at least it's been reluctant to do so since Congress passed strict substantiation requirements in 2006.
Adding fasteners to create a hybrid fail-safe joint is one of the design features that can be used to meet the current civil aviation substantiation requirements for bonded joints.
The court curtailed her write-off because she failed to comply with the substantiation requirements.
The data substantiation requirements for the claims described above vary greatly.
The suit, he said, was "about the amount of substantiation required to make a claim".
The fact that the independent consultation most frequently received review committees' attention either suggests insufficient substantiation of this requirement or relatively high importance that review committees attach to this specific requirement.
But because Mr. Hannity is "not a journalist," he apparently feels free to work in the full service of his candidate without having to abide by journalism's general requirements for substantiation and prohibitions against, say, regularly sharing advice with political campaigns.
Reliable and established newspaper and magazine editors require substantiation for stories before they go to print.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com