| Abbreviation/Acronym |
Full Name |
Definition |
More Information |
| 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 Guidance
|
| AFTR |
American Federal Tax Reports
|
A reporter of opinions for tax cases in federal district and appellate courts. Published by RIA.
|
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 Guidance
|
| AOD |
Action on Decision
|
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 Guidance
|
| ARM |
Appeals and Review Memorandum
|
Revenue Rulings issued before 1954 were called "Appeals and Review Memoranda."
|
IRB Guidance
|
| ARR |
Appeals and Review Recommendation
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| BTA |
Board of Tax Appeals
|
Case reporter for the Board of Tax Appeals, the precursor to the U.S. Tax Court.
|
Case Law
|
| BTAM |
Board of Tax Appeals Memorandum
Decisions
|
Case reporter for the Board of Tax Appeals, the precursor to the U.S. Tax Court.
|
Case Law
|
| C.B. |
Cumulative Bulletin
|
Official publication for IRS pronouncements (1919-2008).
|
IRB Guidance
|
| CC |
Chief Counsel Notice
|
Form of Chief Counsel Advice.
|
Other IRS Guidance
|
| C.C.A. |
Chief Counsel Advice
|
|
Other IRS Guidance
|
| 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 Guidance
IRS Website
|
| 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 Guidance
|
| 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.
|
Other IRS Guidance
IRS Website
|
| F.S.A. |
Field Service Advice
|
Form of internal Chief Counsel Advice.
|
Other IRS Guidance
|
| G.C.M. |
General Counsel's Memoranda
|
Form of internal Chief Counsel Advice.
|
Other IRS Guidance
|
| G.C.O. |
General Counsel's Order
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| INFO |
Information Letter
|
Statements of well-defined law; do not apply to particular facts. Issued to taxpayers and members of Congress.
|
IRS Website
|
| IRB |
Internal Revenue Bulletin
|
The weekly publication of the Internal Revenue Service.
|
IRB Guidance
|
| L.O. |
Law Opinion
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
L.R.
(also Ltr.Rul.,
P.L.R.,
Priv. Ltr. Rul.) |
Letter Ruling
|
See Private Letter Ruling.
|
|
| Mim. |
Mimeograph
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| M.S. |
Miscellaneous Division Ruling
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| Non-Acq (also NA) |
Non-acquiescence
|
See AOD.
|
|
| Notices |
|
|
IRB Guidance
|
| O.D. |
Office Decision
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| Op. A.G. |
Attorney General Opinion
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
PLR
(also L.R.,
Ltr. Rul.,
Priv. Ltr. Rul.) |
Private Letter Ruling
|
Written in response to a taxpayer's request for guidance as to the tax consequences of a proposed transaction.
|
Other IRS Guidance
|
Pro. Reg.
(Pro. Treas. Reg.) |
Proposed Regulations
|
A proposed regulation, generally accompanied by a Notice of Proposed Rule Making (NPRM).
|
Regulation
|
| 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 Guidance
|
| Rev. Rul. |
Revenue Rulings
|
An official interpretation by the IRS of the Code, related statutes, regulation, and tax treaties. Explains the IRS's position on how the law is applied to a specific set of facts.
|
IRB Guidance
|
| RIA T.C. Memo. |
Tax Court Memorandum Decisions
|
Tax Court memorandum decisions, unofficially published by RIA.
|
Case Law
|
| S.C.A. |
Service Center Advice
|
Form of Chief Counsel Advice concerning tax administration responsibilities.
|
Other IRS Guidance
|
| S.M. |
Solicitor's Memorandum
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| Sol. Op. |
Solicitor's Opinion
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| S.R. |
Solicitor's Recommendation
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| Sp. Rul. |
Special Ruling
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| S.S.T. |
Social Security Tax Ruling
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| S.T. |
Sales Tax Ruling
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| 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. 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.
|
Other IRS Guidance
|
| T.B.M. |
Advisory Tax Board Memorandum
|
A type of Revenue Ruling issued before 1954.
|
IRB Guidance
|
| TC |
Tax Court Regular Decision
|
A decision involving new or unusual points of law. Decided by the entire court en banc. Officially published in Tax Court Reports (T.C.).
|
Case Law
|
| TCM |
Tax Court Memorandum Decisions
|
A decision dealing with established legal issues and hinge on interpretations of fact. Decided by the trial judge. Unofficially published in two competing publications by CCH and RIA, both titled Tax Court Memorandum Decisions (T.C.M.).
|
Case Law
|
| TC Memo |
Tax Court Memorandum Decisions
|
See TCM.
|
|
| TC Summ Op. |
Tax Court Summary Opinions
|
Issued in "small" cases, which is an expedited procedure for individual taxpayers with less than $10,000 in tax liability. Decisions are not appealable and are not considered precedent.
|
Case Law
|
| 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.
|
Treasury Regulations
|
| T.I.R. |
Technical Information Release
|
Public guidance on technical developments.
|
IRB Guidance
|
T.M.
Tech. Mem. |
Technical Memoranda
|
Form of Chief Counsel Advice.
|
Other IRS Guidance
|
| Treas. Reg. |
Treasury Regulation
|
Every Treasury Regulation is 26 C.F.R. [Treasury Regulation #].
|
Treasury Regulations
|
| USTC |
United States Tax Cases
|
A reporter of opinions for tax cases in federal district and appellate courts, published by CCH.
|
Case Law
|
