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Tax Research - Federal Chart

This chart provides references to tax materials and defines standard tax jargon.

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Introduction

From A.O.D. to U.S.T.C., tax law involves an alphabet soup of unfamiliar abbreviations, acronyms and technical jargon that must be deciphered before a single nugget of information can be found. This chart provides references to tax materials and defines many of the abbreviations found doing tax research or for a cite pull. Call numbers and locations for print materials are specific to the E.B. Williams Library.

NOTE: Many of the abbreviations included refer to IRS rulings that are obsolete and no longer used. See the 'Status' indicator for each ruling abbreviation. Obsolete documents are frequently cited and some obsolete documents may still have legal standing. When necessary, an explanatory note is included for clarification. Unless otherwise stated, all materials are available on Westlaw, Lexis, Bloomberg Law, RIA Checkpoint, and CCH IntelliConnect. However, remember that coverage is different in each service. So it may be necessary to try more then one service (or use print or even microfilm resources) to locate the document or citation you need, particularly for older materials.

For more information, please see

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

 

Looking For: Abbreviation For  Definition Classification
Acq Acquiescence When the IRS decides not to appeal a particular case, but announces it will fight similar issues as presented in the future. Announced by the IRS as an Action on Decision (AOD) IRB Material
AFTR American Federal Tax Reports An RIA-published reporter of opinions in tax cases in Federal district and appellate courts

Case Law

Ann

Announcements  

Public pronouncements that have only immediate or short-term value (e.g., extension of filing deadlines for areas hit by natural disasters).

IRB Material

 

AOD

Actions on Decisions

When the IRS decides not to appeal a particular case, but announces it will fight similar issues as presented in the future. Announced by the IRS as an Action on Decision (AOD)

IRB Material

 

ARM

Appeals and Review Memorandum
 

Revenue Rulings issued before 1954 were called "Appeals and Review Memoranda"

IRB Material

ARR Appeals and Review Recommendation
 
A type of Revenue Ruling issued before 1954 IRB Material
BTA

Board of Tax Appeals

Case reporter for the Board of Tax Appeals, the precursor to the United States Tax Court

Case law

BTAM Board of Tax Appeals Memorandum
Decisions
Case reporter for the Board of Tax Appeals, the precursor to the United States Tax Court

BTA-TC Memorandum Decisions, Prentice Hall
[KF6324 .A513]
Contains the full text of all memorandum decisions
of the Board of Tax Appeals and the Tax Court of
the United States, (1928-1959).

 

C.B.

Cumulative Bulletin

Official publication for IRS pronouncements (1919-2008)

IRB Material

CC

Chief Counsel Notice

Form of Chief Counsel advice

Chief Counsel Advice

C.C.A.

Chief Counsel Advice

 

Full Text IRS Technical Advice Memorandums,
Field Service Advice Memos, Letter Rulings,
Service Center Advice, and Other Forms of
Chief Counsel Advice, Tax Analysts
[KF6301.A15 I74]. (1998--2011).

 

C.D.O.

Commissioner Delegation Order

Internal order delegating certain functions of the Commissioner for Internal Revenue to other officers/employees of the IRS

IRB Material

IRS Website (Select recent Commissioner Delegation Orders)

CFR Code of Federal Regulations  

Regulations

Circ. Treasury Circular A form of agency rule by the Department of Treasury, which is published in the CFR. Regulations
C.S.T. Capital Stock Tax Ruling Form of IRS ruling pre-1939 Code IRB Material
D.C. Department Circular General order by the Department of Treasury's Legal Division  Department of the Treasury
E.O. Executive Order   Executive Orders
F.A.A. Field Attorney Advice Form of internal Chief Counsel advice

IRS Web Site (2003-)

F.S.A. Field Service Advice Form of internal Chief Counsel advice

 

G.C.M. General Counsel's Memoranda Form of internal Chief Counsel advice

 

G.C.O. General Counsel's Order
 
A type of Revenue Ruling issued before 1954

IRB Material

INFO Information Letter  Issued to taxpayers and members of Congress that provide statements of well-defined law. They dod not apply to particular facts. IRS Web Site - (from 2000)
IRB Internal Revenue Bulletin The weekly publication of the Internal Revenue Service

Finding IRB Guidance

L.O. Law Opinion A type of Revenue Ruling issued before 1954 IRB Material
L.R.
(also Ltr.Rul.,
P.L.R.,
Priv. Ltr. Rul.)
Letter Rulings
(Same as Private Letter Ruling)
Private Letter Ruling

 

Mim. Mimeograph A type of Revenue Ruling issued before 1954

IRB Material

M.S. Miscellaneous Division Ruling A type of Revenue Ruling issued before 1954 IRB Material
Non-Acq -or-
NA
Non-acquiescence   See AOD
Notices    

IRB Material

O.D. Office Decision A type of Revenue Ruling issued before 1954

IRB Material

Op. A.G. Attorney General Opinion A type of Revenue Ruling issued before 1954

IRB Material

PLR
(also L.R.,
Ltr. Rul.,
Priv. Ltr. Rul.)
Private Letter Rulings Written in response to a taxpayer's request for guidance as to a proposed transaction's tax consequences.

Non-IRB Material

 

Pro. Reg.
(Pro. Treas. Reg.)
Proposed Regulations
 
A proposed regulation, generally accompanied by a Notice of Proposed Rule Making (NPRM)

Federal Register

Regulations.gov

Rev. Proc. Revenue Procedures

Official statement of a procedure that affects the rights or duties of taxpayers under the Code, related statutes, regulations, and treaties that should be a matter of public knowledge. Generally provides instructions for return filing or other procedures. Sometimes may have a substantive effect (e.g., interest rate tables).

IRB Material

Rev. Rul. Revenue Rulings A Revenue Ruling is an official interpretation by the IRS of the Code, related statutes, tax treaties, and regulations. It explains the IRS's position on how the law is applied to a specific set of facts. 

IRB Material

RIA TC. Memo Tax Court memorandum decision RIA Publication of Tax Court memorandum decisions

Tax Court Memorandum Decisions,
RIA [KF6324 .A513]

RIA Checkpoint

S.C.A. Service Center Advice Form of Chief Counsel advice concerning tax administration responsibilities

Chief Counsel advice

 

S.M. Solicitor's Memorandum
 
A type of Revenue Ruling issued before 1954

IRB Material

Sol. Op. Solicitor's Opinion
 
A type of Revenue Ruling issued before 1954 IRB Material
S.R. Solicitor's Recommendation
 
A type of Revenue Ruling issued before 1954 IRB Material
Sp. Rul. Special Ruling A type of Revenue Ruling issued before 1954 IRB Material
S.S.T. Social Security Tax Ruling
 
A type of Revenue Ruling issued before 1954 IRB Material
S.T. Sales Tax Ruling
 
A type of Revenue Ruling issued before 1954 IRB Material
TAM Technical Advice Memorandum Written guidance provided by the national office of the IRS upon the request of an IRS District Director or an IRS Area Director of Appeals. A TAM responds to a technical or procedural question that develops during the examination of a taxpayer's return, the consideration of a taxpayer's claim for refund, or any other matter that involves the jurisdiction of a District Director or Area Director of Appeals.

Non-IRB Guidance

T.B.M. Advisory Tax Board Memorandum
 
A type of Revenue Ruling issued before 1954

IRB Material.

TC Tax Court Regular Decision A decisions involving new or unusual points of law, and are decided by the entire court en banc. Regular decisions are officially published in Tax Court Reports ("T.C.").

Case Law

 

TCM Tax Court Memorandum Decisions

Memorandum decisions deal with established legal issues and hinge on interpretations of fact, and are decided by the trial judge. Memorandum Decisions ("T.C. Memo.") are unofficially published in two competing publications, both confusingly titled Tax Court Memorandum Decisions ("T.C.M."). Competing versions of T.C.M. (with different pagination schemes) are published by RIA and CCH. Confusing matters further, although star pagination for T.C.M. (RIA) is available on RIA Checkpoint, star pagination for T.C.M. (CCH) is not available on CCH Intelliconnect. T.C.M. (CCH) star pagination is available on Bloomberg Law.

Case Law.

 

For (CCH) TCM publication, available on Bloomberg Law with star pagination

For (RIA) TCM publication, available on RIA Checkpoint with star pagination

TC Memo Tax Court Memorandum Decisions See above Case law
TC Summ Op. Tax Court Summary Opinions

Summary decisions are issued in "small" cases, which is an expedited procedure for individual taxpayers with less than $10,000 in tax liability. Summary decisions are not appealable, and thus are not considered precedent. 

RIA Checkpoint

 

TC ___ No. Temporary Citation for a Recent
Tax Court Decision
 

Case Law

T.D. Treasury Decision An alternative numbering scheme for Treasury Regulations. This number is chronologically assigned.

 Both RIA Checkpoint and CCH IntelliConnect can search by T.D. number

T.I.R. Technical Information Release Public guidance on technical developments

IRB Material

T.M.
Tech. Mem.
Technical Memoranda Form of Chief Counsel advice

 

IRS Positions Reporter, CCH (1981- )
[KF6301.A6 I78]. These lists provide C.B.
& CCH citations.

Treas. Reg. Treasury Regulations Regulation. Every Treasury Regulation is 26 C.F.R. [Treasury Regulation #]

Regulation

USTC United States Tax Cases A CCH-published reporter of opinions in tax cases in Federal district and appellate courts

Case Law