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    <title>Period of retention of accounts.</title>
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    <description>Registered persons required to maintain books of account or other records must retain them for the statutory retention period measured from the due date for furnishing the annual return for the year to which the records relate. If the registered person is a party to appeal, revision, other proceedings, or investigation concerning those records, the records must be preserved for one year after final disposal of such matter or for the statutory retention period, whichever is later.</description>
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      <description>Registered persons required to maintain books of account or other records must retain them for the statutory retention period measured from the due date for furnishing the annual return for the year to which the records relate. If the registered person is a party to appeal, revision, other proceedings, or investigation concerning those records, the records must be preserved for one year after final disposal of such matter or for the statutory retention period, whichever is later.</description>
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