### Question
What does record mean?


### Answer
**Record** has the following meaning in *26 U.S.C. § 458*:

> a disc, tape, or similar object on which musical, spoken, or other sounds are recorded

#### Citation:
  - *26 U.S.C. § 458*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart B-Taxable Year for Which Items of Gross Income Included**

