Contemporaneous evidence

Contemporaneous evidence emphasizes the source artifacts themselves (raw logs, commits, lab data, invoices, access records) rather than only polished claim narratives. In practice it overlaps with contemporaneous documentation: both stress timing, authenticity, and traceability from uncertainty through experimentation to expenditure. Platforms and advisory workflows often focus on capturing this evidence continuously so substantiation is available if a claim is reviewed.

Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.