The LABEL RECORDS clause indicates the presence or absence of labels. This clause is only significant for FD - Format 3 (TAPEFILE). For all other FD formats, this clause is syntax checked only, then treated as documentation.
LABEL RECORDS Clause - Format (1) >>-LABEL------+-RECORD--+----+---+--+-STANDARD-+--------------->< | '-IS-' | '-OMITTED--' '-RECORDS--+-----+-' '-ARE-'