ItemReceipt

Note:
#1 Dont send both itemlineitems and LinkedTransactions
#2 On update qbd will unlink any LinkedTransactions
#3 May relate ItemLineItems to specific Purchase Order Lines, but is only supported on Insert. An update will unlink the Item Receipt ItemLineItem from the PO line as noted in #2.
#4 Do not use both LinkedTransactions and ItemLineItems[].LinkToTxn. Only one will work. If you use LinkedTransactions QuickBooks will automatically populate all lines from the related transaction to the Item Receipt. If you want to reference specific lines please use the ItemLineItems[].LinkToTxn.
{
	"ID": "",
	"Currency": {
		"ID": "",
		"FullName": ""
	},
	"IsTaxIncluded": false,
	"Memo": "",
	"Account": {
		"ID": "",
		"FullName": ""
	},
	"RefNumber": "",
	"SalesTaxCode": {
		"ID": "",
		"FullName": ""
	},
	"CreatedDateTime": "2019-07-30T00:00:00.0000000-05:00",
	"LastModifiedDateTime": "2019-07-30T00:00:00.0000000-05:00",
	"TotalAmount": 0.0,
	"TxnDate": "2019-07-30T00:00:00.0000000-05:00",
	"TxnNum": "",
	"Vendor": {
		"ID": "",
		"FullName": ""
	},
	"ItemLineItems": [{
		"Description": "",
		"Item": {
			"ID": "",
			"FullName": ""
		},
		"Quantity": 0.0,
		"Amount": 0.0,
		"UnitOfMeasure": {
			"FullName": ""
		},
		"ClassRef": {
			"ID": "",
			"FullName": ""
		},
		"Cost": 0.0,
		"Customer": {
			"ID": "",
			"FullName": ""
		},
		"InventorySite": {
			"ID": "",
			"FullName": ""
		},
		"InventorySiteLocation": {
			"ID": "",
			"FullName": ""
		},
		"SalesRep": {
			"ID": "",
			"FullName": ""
		},
		"SalesTaxCode": {
			"ID": "",
			"FullName": ""
		},
		"LinkToTxn": {
			"ID": "relatedTxnRecordID",
			"ExternalID": "relatedTxnLineID"
		},
		"TaxAmount": 0.0,
		"IsBillable": false,
		"BillableSpecified": false
	}],
	"ExpenseLineItems": [{
		"Account": {
			"ID": "",
			"FullName": ""
		},
		"Amount": 0.0,
		"ClassRef": {
			"ID": "",
			"FullName": ""
		},
		"Customer": {
			"ID": "",
			"FullName": ""
		},
		"Memo": "",
		"SalesRep": {
			"ID": "",
			"FullName": ""
		},
		"SalesTaxCode": {
			"ID": "",
			"FullName": ""
		},
		"TaxAmount": 0.0,
		"IsBillable": "",
		"BillableSpecified": false
	}],
	"LinkedTransactions": [{
		"Amount": 0.0,
		"LinkType": "",
		"RefNumber": "",
		"TxnDate": "2019-07-30T00:00:00.0000000-05:00",
		"ID": "",
		"TxnType": ""
	}]
}

You may relate ItemLineItems to a specific transaction line item if supported. Currently Purchase Orders for QuickBooks Desktop are supported. To link a ItemReceipt.ItemLineItems to a PO Line you'll use the ItemLineItems[]LinkToTxn{} object reference. Omit the ItemLineItems[].Item{} object reference as QuickBooks will automatically pull in the correct item from the PO line item referenced.

Example:
"ItemLineItems": [{
"Quantity": "4",
"Amount": "4",
"Cost": "1",
"InventorySite": {
"ID": "80000099-123456",
"FullName": "Main"
},
"IsBillable": "",
"BillableSpecified": 0,
"LinkToTxn": {
"ID":"PO.ID",
"ExternalID":"PO.LineItems[x].ID"
}
}]