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ICONTENTS 1.CrossReferences within the Internal Revenue Code of 1954 as of January 1, 19632.Refunds and Credits of Internal Revenue Taxes, Fiscal Year ended June 30, 19603.Reporting and Substantiation
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A digest of testimony presented is a summary or record of the testimonies given during a particular legal or administrative hearing.
Typically, parties involved in the hearing, such as attorneys or representatives of the organizations conducting the testimony, are required to file the digest.
To fill out a digest of testimony presented, one should include the date of the hearing, names of witnesses, key points of their testimonies, and any conclusions or recommendations discussed.
The purpose of the digest is to provide a concise and accurate representation of the testimonies for record-keeping, review, and reference in future proceedings.
Information that must be reported includes the names of witnesses, their roles, the content of their testimonies, relevant exhibits, and the context of the hearing.
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