claim or loss files

  • All data relating to each loss or claim are placed together in a folder or stapled together and are referred to as the loss or claim file.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).