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Tax Research - Federal Chart

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

Contents

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Introduction

From A.O.D. to U.S.T.C., "tax speak" 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 standard tax jargon. Also provided are Lexis and Westlaw database identifiers and citation format examples for Westlaw's "Find" feature and the "Get a Document" feature on Lexis. 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. When linking to RIA (RIA Checkpoint) or CCH (CCH Tax Res.) databases from off campus you will need to 'sign in' to the Library using your name and GOCard ID number. When working with both print and online services remember that coverage is different in each service; it may be necessary to try more then one service to locate the document or citation you need, particularly for older materials.

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 Means: Sources - Database & Print Westlaw Lexis
Acq Acquiescence: when the IRS decides to "acquiesce" to an adverse court ruling; published by the IRS as an Action on Decision (AOD) See AOD ftx-cb fedtax;cb
AFTR American Federal Tax Reports: Federal Tax Court decisions

American Federal Tax Reports, RIA
[KF6280.A2]

RIA Checkpoint
Only the 2nd series is available online at Lexis & WL.

ftx-cs
find:
75 A.F.T.R.2d 95-2719

fedtax;cases
get a doc.:
75 A.F.T.R.2d 2719
Ann

Announcements (from the IRS)

CCH Tax Res.

Federal Register [available through FDsys.]

Internal Revenue Bulletin (I.R.B)
[KF6365.C58], also available from IRS website
(Note: announcements were notreprinted in the
Cumulative Bulletin until 2000; prior to 2000the cite for IRB was listed.)

IRS Website (1996 - )

RIA Checkpoint

Standard Federal Tax Reporter, CCH
[KF6365.C58]-Citator volume, finding list tab.

United States Tax Reporter,RIA
[KF6280.P7 1992]

ftx-ann
find:
announcement 2000-35

fedtax;cb
get a doc:
announcement 2000-35

AOD

Actions on Decisions

CCH Tax Res.; full text available for some AOD's.

Cumulative Bulletin [5th FL KF6301.A1]

Internal Revenue Bulletin (I.R.B)
[KF6365.C58], also available from IRS website

IRS Administrative Documents : IRS Positions,
Tax Analysts [KF6301.A15 I72] (1987-1991).

IRS Positions Reporter, CCH (1981- )
[KF6301.A6 I78] (Only through 2000 in print.)

IRS Web Site

RIA Checkpoint; full text available for some AOD's.

Standard Federal Tax Reporter, CCH
[KF6365.C58]-Citator volume, finding list tab.

United States Tax Reporter,RIA
[KF6280.P7 1992]

ftx-aod
find: aod 1997-004

(Full text from 1967; may also search by names etc.)

fedtax;aod
get a doc: aod 1997-004

(Full text from 1963; may also search by names etc.)

ARM

Appeals and Review Memorandum
(pre-1953 rulings)

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58

Standard Federal Tax Reporter, CCH
[KF6365.C58]-Citator volume, finding list tab.

ftx-cb fedtax-cb
ARR Appeals and Review Recommendation
(pre-1953 rulings)
Same as above ftx-cb fedtax-cb
BTA

U.S. Board of Tax Appeals
(1924-1942),
replaced by the U.S. Tax Court

CCH Tax Res.

Reports of the United States Board of Tax
Appeals, GPO (1924-1942) [KF6280.A2 T3],
also available via Hein Online and LLMC-Digital

RIA Checkpoint

NOTE: This is the predecessor to the United States Tax Court

ftx-tct
find: 47 bta 95

fedtax;bta
get a doc.: 43 bta 183

BTAM Board of Tax Appeals Memorandum
Decisions

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).

CCH Tax Res.

RIA Checkpoint

ftx-tct
find:
btam (P-H) P 39290
fedtax;bta
C.B.

Cumulative Bulletin

CCH Tax Res. (portions only)

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Hein Online (1922-2006)

LLMC Digital

RIA Checkpoint (portions only)

NOTE: Cumulates the IRS Bulletin every six months. The C.B. is not available at the IRS website.

ftx-cb
find: 1994-1 cb 375
fedtax;cb
get a doc.: 2000-2 cb 1
CC

Chief Counsel Notice

IRS Web Site

NOTE: Many CC's are administrative in nature; however, some do state important IRS positions and are occasionally cited in cases or other sources. They do not routinely appear in the Internal Revenue/Cumulative Bulletin.

   
C.C.A.

Chief Counsel Advice

CCH Tax Res.

Cumulative Bulletin [5th FL KF6301.A1]

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-).

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

RIA Checkpoint

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

United States Tax Reporter,RIA
[KF6280.P7 1992]

ftx-cca
find:
irs cca 199942014

fedtax;cca
get a doc.:
irs cca 199939001
C.D.O.

Comissioner Delegation Order

Cumulative Bulletin [5th FL KF6301.A1]

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

RIA Checkpoint

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

IRS Website (Select recent Commissioner Delegation Orders)

ftx-cb fedtax-cb
CFR Code of Federal Regulations

Code of Federal Regulations
[KF70.A3 (current)
& Media Svcs. (backfile from inception)]

GPO Access

e-CFR (online service from the GPO)

Hein Online (1938 - present)

ProQuest Congressional(1981 - present)

ftx-cfr
ftx-reg
find: 37 cfr 2.181
acctgtax;cfr
get a doc.: 37 cfr 2.181
CGO

Comptroller General Opinion

Cumulative Bulletin [5th FL KF6301.A1]

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

cg
find:
40 Comp. Gen. 581
genfed;comgen
Circ. Treasury Circular Same as above ftx-cb fedtax-cb
C.S.T. Capital Stock Tax Ruling Same as above ftx-cb fedtax-cb
D.C. Department Circular Same as above ftx-cb fedtax-cb
E.O. Executive Order

CCH Tax Res.

Code of Federal Regulations
[KF70.A3 (current)
& Media Svcs. (backfile from inception)]

National Archives (full text of EO's starting with E.O. 13198)

RIA Checkpoint

Weekly Compilation of Presidential Documents
[KF70 .A4] also available onmicroform
available electronically from GPO Access, Hein Online, ProQuest
available online on FDSYS

ftx-eo
ftx-cfr
fedtax;cb
E.T. Estate & Gift Tax Division or Ruling
(pre 1953 ruling)

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

ftx-cb fedtax-cb
F.A.A. Field Attorney Advice

IRS Web Site (2003-)

   
F.S.A. Field Service Advice

CCH Tax Res.

RIA Checkpoint

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-).

ftx-fsa
find: irs fsa 200011021
fedtax;fsa
get a doc.:
irs fsa 200015024
G.A.O. General Administrative Order

See Reorganization Order (R.O.).

  • ftx-cb
fedtax-cb
G.C.M. General Counsel's Memoranda

CCH Tax Res.

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

RIA Checkpoint

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

United States Tax Reporter,RIA
[KF6280.P7 1992]

IRS website: gives selected, most current G.C.M.

ftx-gcm
find:gcm 39884
fedtax;gcm
get a doc.: gcm 39884
G.C.O. General Counsel's Order
(pre 1953 ruling)

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

ftx-cb fedtax-cb
INFO Information Letter (provides general statements of well-defined law without applying them to a specific set of facts) IRS Web Site - (from 2000)    
IRB Internal Revenue Bulletin

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

IRS Web Site(from 1996)

RIA Checkpoint (from 1996)

NOTE: Cumulates into the Cummulative Bulletin every 6 months.

ftx-cb
find: 1993-1 irb 83
fedtax;cb
get a doc.: 1993-1 irb 83
IR-Circ,


IR-Mim

 
Internal Revenue Circular,

Internal Revenue Mimeograph

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

United States Tax Reporter,RIA
[KF6280.P7 1992]

ftx-cb

fedtax-cb
IR-News Rel Internal Revenue News Release

CCH Tax Res.

RIA Checkpoint

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

IRS Website - lists most recent month's news releases

ftx-nr fedtax-cb
IR-Pub Internal Revenue Service Publications

CCH Tax Res.

IRS Web Site

RIA Checkpoint

ftx-irspubs
find: irs pub 4
 
I.T., I.T.U.


I.T. Info
Income Tax Unit Ruling,

Income Tax Information Release

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

United States Tax Reporter,RIA
[KF6280.P7 1992]

ftx-cb

fedtax-cb

L.O. Law Opinion Same as above ftx-cb fedtax-cb
L.R.
(also Ltr.Rul.,
P.L.R.,
Priv. Ltr. Rul.)
Letter Rulings
(Same as Private Letter Ruling)

CCH Tax Res.

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-).

IRS Letter Rulings, CCH [KF6282.A2 C65]. (1981-present)

IRS Technical Advice Memorandums and
IRS Letter Rulings[KF6301.A15 I73]. (1986-1998).

RIA Checkpoint

United States Tax Reporter,RIA
[KF6280.P7 1992]

ftx-plr
find: plr 8212067

fedtax;plr
get a doc.: plr 9537005

Mim. Mimeograph

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

U.S. Tax Reporter, RIA (1967-1981)[KF6280.P7 1992]

ftx-cb fedtax;cb
M.S. Miscellaneous Division Ruling Same as above ftx-cb fedtax;cb
Non-Acq -or-
NA
Non-acquiescence See AOD

ftx-cb

fedtax;cb

Notices  

CCH Tax Res.

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Federal Register available on GPO's FDSYS webpage

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

RIA Checkpoint

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

U.S. Tax Reporter, RIA (1967-1981)[KF6280.P7 1992]

ftx,cb
find: notice 94-100

fedtax:cb
get a doc.: notice 2000-22

O.D. Office Decision

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

ftx-cb fedtax;cb
Op. A.G. Attorney General Opinion

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

U.S. Tax Reporter, RIA (1967-1981)[KF6280.P7 1992]

ag

genfed;usag
PLR
(also L.R.,
Ltr. Rul.,
Priv. Ltr. Rul.)
Private Letter Rulings

CCH Tax Res.

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-).

IRS Technical Advice Memorandums and
IRS Letter Rulings[KF6301.A15 I73]. (1986-1998).

IRS Web Site

RIA Checkpoint

U.S. Tax Reporter, RIA (1967-1981)[KF6280.P7 1992]

ftx-plr
find: plr 8212067

fedtax;plr
get a doc.: plr 8212067

 

Pro. Reg.
(Pro. Treas. Reg.)
Proposed Regulations,
(a.k.a. Notice of Proposed Rule Making)

CCH Tax Res.

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Federal Register available on GPO's FDSYS webpage

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

U.S. Tax Reporter, RIA (1967-1981)[KF6280.P7 1992]
Use vol. 16 "Proposed Amendments to Existing Regulations."

ftx-reg











 

fedtax;p-regs




















 

PS Pensions Trust Service

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

U.S. Tax Reporter, RIA (1967-1981)[KF6280.P7 1992]

ftx-cb fedtax;cb
Rev. Proc. Revenue Procedures

CCH Tax Res.

Code of Federal Regulations
[KF70.A3 (current)& Media Svcs. (backfile from inception)]"General" rev. procs. are added to the IRS Statement of Procedural Rules and published in the CFR.

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

IRS Web Site

RIA Checkpoint

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations..

U.S. Tax Reporter, RIA (1967-1981)[KF6280.P7 1992]

ftx-rp
find: rev proc 75-50

taxria;rule
get a doc.: rev proc 75-50
Rev. Rul. Revenue Rulings

CCH Tax Res.

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

IRS Web Site

RIA Checkpoint

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations..

U.S. Tax Reporter, RIA (1967-1981)[KF6280.P7 1992]

ftx-rr
find: rev rul 85-167

taxria;rule
get a doc.: rev rul 93-15
RIA TC. Memo Tax Court Memorandum 
Decisions, RIA

Tax Court Memorandum Decisions,
RIA [KF6324 .A513]

RIA Checkpoint

find:
tc memo 1994-636
get a doc.:
tc memo 1994-636
R.O. Reorganization Order

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations..

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.
Also referred to as General Administrative Order

ftx-cb fedtax;cb
S.C.A. Service Center Advice/Advisory

CCH Tax Res.

RIA Checkpoint

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-).

IRS Administrative Documents
[KF6301.A15 I72] (1987-1991).

IRS Technical Advice Memorandums and
IRS Letter Rulings[KF6301.A15 I73]. (1986-1998).

STATUS: Current

 

get a doc.:
sca 200034028

S.M. Solicitor's Memorandum
(pre 1953 ruling)

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

U.S. Tax Reporter, RIA (1967-1981)[KF6280.P7 1992]

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

ftx-cb fedtax;cb
Sol. Op. Solicitor's Opinion
(pre 1953 ruling)
Same as above ftx-cb fedtax;cb
S.R. Solicitor's Recommendation
(pre 1953 ruling)
Same as above ftx-cb fedtax;cb
Sp. Rul. Special Ruling Same as above ftx-cb fedtax;cb
S.S.T. Social Security Tax Ruling
(pre 1953 ruling)
Same as above ftx-cb fedtax;cb
S.T. Sales Tax Ruling
(pre 1953 ruling)
Same as above ftx-cb fedtax;cb
TAM Technical Advice Memorandum

CCH Tax Res.

RIA Checkpoint

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-).

IRS Administrative Documents
[KF6301.A15 I72] (1987-1991).

IRS Web Site

IRS Letter Rulings, CCH [KF6282.A2 C65]. (1981-present).

IRS Technical Advice Memorandums and
IRS Letter Rulings[KF6301.A15 I73]. (1986-1998).

U.S. Tax Reporter, RIA (1967-1981)[KF6280.P7 1992]

ftx-tam
find: tam 9046004




 
fedtax;plr
get a doc.: tam 8625006




 

T.B.M. Advisory Tax Board Memorandum
(pre 1953 ruling)

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

U.S. Tax Reporter, RIA [KF6280.P7 1992]

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

ftx-cb fedtax;cb
TC U.S. Tax Court Decisions

CCH Tax Res.

Reports of the Tax Court of the United
States, U.S. [KF6280.A2 T35] (1942- )

Available electronically from Hein Online and LLMD Digital

RIA Checkpoint

United States Tax Court Web Site

find: 88 tc 1405 get a doc.: 88 tc 1405
TCM Tax Court Memorandum Decisions

CCH Tax Res.

RIA Checkpoint

Bloomberg Law (has pin cites for CCH edition)

Tax Court Memorandum Decisions, CCH
[KF6324 .A515] (1942- )

United States Tax Court Web Site

ftx-tct
find:
tc memo 1994-636
fedtax;tcm
get a doc.:
tc memo 1994-636
TC Memo Tax Court Memorandum Decisions See above.    
TC Summ Op. Tax Court Summary Opinions

CCH Tax Res.

RIA Checkpoint

Tax Court Memorandum Decisions, CCH
[KF6324 .A515] (1942- )

United States Tax Court Web Site

NOTE: Summary opinions deal with tax matters involving less then $50,000 and are, by statute, not suitable for precedent. There is no standard abbreviation for the summary opinions.

ftx-tcso

find:tc summ.op. 2001-65

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

Reports of the Tax Court of the United
States, U.S. [KF6280.A2 T35] (1942- )

United States Tax Court Web Site

ftx-tct
find: 104 tc no 31
fedtax;tc
get a doc.: 104 tc no 31
T.D. Treasury Decisions

CCH Tax Res.

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Federal Register available on GPO's FDSYS webpage

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

U.S. Tax Reporter, RIA [KF6280.P7 1992]

ftx-td
find:td 8893













 

fedtax-reg
get a doc.: td 8893





 

T.D. News Rel. Treasury Dept. News Release

CCH Tax Res.

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

U.S. Tax Reporter, RIA [KF6280.P7 1992]

Treasury Department Webpage

ftx-cb fedtax;cb
T.D.O. Treasury Department Order Same as above ftx-tdo fedtax;cb
T.I.R. Technical Information Release

CCH Tax Res.

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

U.S. Tax Reporter, RIA [KF6280.P7 1992]

ftx-cb fedtax;cb
T.M.
Tech. Mem.
Technical Memoranda

CCH Tax Res.

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

ftx-tm fedtax;tm
Treas. Reg. Treasury Regulations

CCH Tax Res.

Cumulative Bulletin [5th FL KF6301.A1]
Official publication for IRS pronouncements.

Federal Register available on GPO's FDSYS webpage

Internal Revenue Bulletin (I.R.B)
[KF6365.C58]

RIA Checkpoint

Standard Federal Tax Reporter, CCH
[KF6365.C58]
Use the Finding Lists in the Citator volume to find
C.B. & CCH citations.

U.S. Tax Reporter, RIA [KF6280.P7 1992]

ftx-reg
find: treas reg 1.856-6
find: 26 cfr 1.856-6

fedtax;regs
get a doc.: 26 cfr 1.856-6

 

USTC United States Tax Cases

CCH Tax Res.

United States Tax Cases, CCH
[KF6280.A2 C58]

ftx-tct
find;
95-1 USTC p50,296

fedtax;tc
get a doc.;
95-1 USTC p50,296