Looseleaf services are specialized finding aids that combine primary sources of law (e.g., statutes and regulations) with explanations (like a treatise) and annotations to related resources (e.g., administrative material and case opinions), organized by topic. It is a publication that can provide "one-stop shopping" for the researcher.
CCH is organized by Internal Revenue Code section. The text will generally be ordered as follows:
- Code section
- First applicable Treasury Regulation
- Additional explanation
- Annotations to related resources (e.g., Revenue Rulings, cases, other IRS guidance)
- Second applicable Treasury Regulation
An index (Volume 1), containing a subject-matter index, finding aids by code section/regulation, and a glossary of tax terms, is located at the end of the set.
A two-volume citator of cases and Treasury Regulations can be consulted to ensure that a particular case or regulation is still good law. Cases are organized alphabetically by the taxpayer's name. Regulations are organized by Treasury Decision number, not by C.F.R. section number.