If the IRS is convinced by oralorwritten statements or other supporting evidence and a reasonable approximation can be made, you may be entitled to the expense despite your lack of documentation.
This includes savings from faster referrals between doctors, fewer delays in ordering tests and getting results, fewer errors in oralor hand-written reporting, fewer redundant tests, and automatic ordering and re-fills of drugs.
As you are aware, while oral statements are permitted during the waiting period, it is clearly understood that no writtenORoral statements or solicitations may be made before the registration statement is filed.