The external and internal oblique muscles rotate and side bend the trunk. These muscles also contribute to spinal stability. The external oblique is the most superficial muscle of the three flat abdominal muscles (the external oblique, internal oblique, and transversus abdominis).he external oblique is the most superficial muscle of the three flat abdominal muscles (the external oblique, internal oblique, and transversus abdominis).
IRS Publication 1771, Charitable ContributionsâSubstantiation and Disclosure. Requirements, explains the federal tax law for organizations, such as charities and. churches, that receive tax-deductible charitable contributions and for taxpayers who make. contributions. The IRS imposes recordkeeping and substantiation rules on donors of charitable.
IRC Â§ 162(a) requires an expense to be âpaid or incurred during the taxable yearâ to be deductible. The. Code also requires a taxpayer to maintain books and records that substantiate income, deductions, and. credits â including adequate records to substantiate deductions claimed as trade or business expenses.13.