I am not a tax attorney, and even if I were, I'm not your tax attorney, 
whomever you might be.

With that out of the way, it is my understanding that it is the taxpayer who is 
legally responsible to maintain the records, including the cost basis of sold 
assets.

The usual problem is that a taxpayer does not keep good records. By "does not 
keep good records," the good is often not necessary. Then the taxpayer is 
required to reconstruct as best possible the records, and that's usually 
requires significant resources. If a taxpayer keeps excellent records, then 
very often the IRS will accept such. This is not to suggest that excellent 
records results in all taxes paid, as there could be some structural taxation 
issue.

Whatever the situation, I keep my records, and I also keep all statements I 
receive, including any that suggest "what's what."


> On 06/04/2026 10:48 AM PDT David T. via gnucash-user 
> <[email protected]> wrote:
> 
>  
> When it comes time to receive distributions, I'm pretty sure the financial 
> institution will let you know what's what. Aside from the satisfaction of 
> being able to say "I tracked it right," I'm not sure there's much point.
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