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 |
|
ftx-cb |
fedtax;cb |
| AFTR | American Federal Tax Reports | American Federal Tax Reports, RIA
|
ftx-cs |
fedtax;cases get a doc.: 75 A.F.T.R.2d 2719 |
| Ann
|
Announcements
|
Federal Register [KF70.A2, current issues;
Internal Revenue Bulletin (I.R.B) (Note: announcements were not reprinted in the Standard Federal Tax Reporter, CCH United States Tax Reporter, RIA
|
ftx-ann |
fedtax;cb |
| AOD | Actions on Decisions
|
CCH Tax Res.; full text available for some AOD's. Cumulative Bulletin [5th FL KF6301.A1] Internal Revenue Bulletin IRS Administrative Documents : IRS Positions, IRS Positions Reporter, CCH (1981- ) RIA Checkpoint; full text available for some AOD's. Standard Federal Tax Reporter, CCH U.S. Tax Reporter, RIA (1967-1981) [KF6280 .P7 1992
|
ftx-aod (Full text from 1967; may also search by names etc.) |
fedtax;aod (Full text from 1963; may also search by names etc.) |
| ARM
|
Appeals and Review Memorandum |
Cumulative Bulletin (C.B.) [KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH U.S. Tax Reporter, RIA (1967-1981) [KF6280 .P7 1992
|
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 |
Reports of the United States Board of Tax
|
ftx-tct find: 47 bta 95 |
fedtax;bta |
| BTAM | Board of Tax Appeals Memorandum Decisions |
BTA-TC Memorandum Decisions, Prentice Hall |
ftx-tct find: btam (P-H) P 39290 |
fedtax;bta |
| C.B. | Cumulative Bulletin |
CCH Tax Res. (portions only) Cumulative Bulletin (C.B.) [KF6301.A1] RIA Checkpoint (portions only)
|
ftx-cb find: 1994-1 cb 375 |
fedtax;cb get a doc.: 2000-2 cb 1 |
| CC | Chief Counsel Notice
|
|
||
| C.C.A. | Chief Counsel Advice |
Cumulative Bulletin [KF6301.A1] Full Text IRS Technical Advice Memorandums, Internal Revenue Bulletin Standard Federal Tax Reporter, CCH U.S. Tax Reporter, RIA (1967-1981) [KF6280 .P7 1992] |
ftx-cca |
fedtax;cca get a doc.: irs cca 199939001 |
| C.D.O.
|
Comissioner Delegation Order
|
Cumulative Bulletin [KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH
|
ftx-cb | fedtax-cb |
| CFR | Code of Federal Regulations | Code of Federal Regulations |
ftx-cfr ftx-reg find: 37 cfr 2.181 |
acctgtax;cfr get a doc.: 37 cfr 2.181 |
| CGO | Comptroller General Opinion |
Cumulative Bulletin [KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH
|
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 |
Code of Federal Regulations National Archives (full text of EO's starting with E.O. 13198) Weekly Compilation of Presidential Documents |
ftx-eo ftx-cfr |
fedtax;cb |
| E.T. | Estate & Gift Tax Division or Ruling (pre 1953 ruling) |
Cumulative Bulletin (C.B.) [KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH
|
ftx-cb | fedtax-cb |
| F.A.A. | Field Attorney Advice | IRS Web Site (2003-)
|
||
| F.S.A. | Field Service Advice |
Full Text IRS Technical Advice Memorandums,
|
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.).
|
|
fedtax-cb |
| G.C.M. | General Counsel's Memoranda |
Cumulative Bulletin (C.B.) [5th FL KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH U.S. Tax Reporter, RIA (1967-1981) [KF6280 .P7 1992]
|
ftx-gcm find:gcm 39884 |
fedtax;gcm get a doc.: gcm 39884 |
| G.C.O. | General Counsel's Order (pre 1953 ruling) |
Cumulative Bulletin (C.B.) [KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH
|
ftx-cb | fedtax-cb |
| INFO | Information Letter | IRS Web Site - (from 2000) | ||
| IRB | Internal Revenue Bulletin | Internal Revenue Bulletin IRS Web Site (from 1996) RIA Checkpoint (from 1996)
|
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 (C.B.) [KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH U.S. Tax Reporter, RIA (1967-1981) [KF6280 .P7 1992
|
ftx-cb |
fedtax-cb |
| IR-News Rel | Internal Revenue News Release |
Standard Federal Tax Reporter, CCH |
ftx-nr | fedtax-cb |
| IR-Pub | Internal Revenue Service Publications
|
ftx-irspubs find: irs pub 4 |
||
| I.T., I.T.U. I.T. Info |
Income Tax Unit Ruling, Income Tax Information Release |
Cumulative Bulletin (C.B.) [KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH U.S. Tax Reporter, RIA (1967-1981) [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) |
Full Text IRS Technical Advice Memorandums, IRS Letter Rulings, CCH [KF6282.A2 C65]. (1981-present) IRS Technical Advice Memorandums and U.S. Tax Reporter, RIA (1967-1981) [KF6280 .P7 1992]
|
ftx-plr |
fedtax;plr |
| Mim. | Mimeograph | Cumulative Bulletin (C.B.) [KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH 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 |
|
ftx-cb |
fedtax;cb |
| Notices |
Cumulative Bulletin (C.B.) [KF6301.A1] Federal Register [KF70.A2 Internal Revenue Bulletin (I.R.B) Standard Federal Tax Reporter, CCH U.S. Tax Reporter, RIA (1967-1981) [KF6280 .P7 1992]
|
ftx,cb |
fedtax:cb |
|
| O.D. | Office Decision | Cumulative Bulletin (C.B.) [5th FL KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH
|
ftx-cb | fedtax;cb |
| Op. A.G. | Attorney General Opinion | Cumulative Bulletin (C.B.) [5th FL KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH 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 |
Full Text IRS Technical Advice Memorandums, IRS Technical Advice Memorandums and IRS Web Site (under "Nonprecedential Rulings and Advice," "IRS Written Determinations") U.S. Tax Reporter, RIA (1967-1981) [KF6280 .P7 1992
|
ftx-plr find: plr 8212067 |
fedtax;plr
|
| Pro. Reg. (Pro. Treas. Reg.) |
Proposed Regulations, (a.k.a. Notice of Proposed Rule Making) |
Cumulative Bulletin (C.B.) [KF6301.A1] Federal Register [KF70.A2 & Media Svcs.] Internal Revenue Bulletin (I.R.B) Standard Federal Tax Reporter, CCH United States Tax Reporter, RIA
|
ftx-reg |
fedtax;p-regs |
| PS | Pensions Trust Service | Cumulative Bulletin (C.B.) [KF6301.A1] Internal Revenue Bulletin Standard Federal Tax Reporter, CCH United States Tax Reporter, RIA
|
ftx-cb | fedtax;cb |
| Rev. Proc. | Revenue Procedures |
Code of Federal Regulations (C.F.R.) Cumulative Bulletin (C.B.) [KF6301.A1] Internal Revenue Bulletin (I.R.B) Standard Federal Tax Reporter, CCH United States Tax Reporter, RIA
|
ftx-rp |
taxria;rule get a doc.: rev proc 75-50 |
| Rev. Rul. | Revenue Rulings |
Cumulative Bulletin (C.B.) [KF6301.A1] Internal Revenue Bulletin (I.R.B) Standard Federal Tax Reporter, CCH United States Tax Reporter, RIA
|
ftx-rr |
taxria;rule get a doc.: rev rul 93-15 |
| RIA TC.. Memo | Tax Court Memorandum Decisions, RIA |
Tax Court Memorandum Decisions, RIA [KF6324 .A513] |
find: tc memo 1994-636 |
get a doc.: tc memo 1994-636 |
| R.O. | Reorganization Order | Standard Federal Tax Reporter, CCH Cumulative Bulletin (C.B.) [KF6301.A1]
|
ftx-cb | fedtax;cb |
| S.C.A. | Service Center Advice/Advisory |
Full Text IRS Technical Advice Memorandums, IRS Administrative Documents IRS Technical Advice Memorandums and
|
|
get a doc.:
|
| S.M. | Solicitor's Memorandum (pre 1953 ruling) |
Standard Federal Tax Reporter, CCH United States Tax Reporter, RIA Cumulative Bulletin (C.B.) [KF6301.A1]
|
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 |
Full Text IRS Technical Advice Memorandums, IRS Administrative Documents IRS Web Site (under "Nonprecedential Rulings and Advice," "IRS Written Determinations") IRS Letter Rulings, CCH [KF6282.A2 C65]. (1981-present). IRS Technical Advice Memorandums and United States Tax Reporter, RIA
|
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 United States Tax Reporter, RIA Cumulative Bulletin (C.B.) [KF6301.A1]
|
ftx-cb | fedtax;cb |
| TC | U.S. Tax Court Decisions |
Reports of the Tax Court of the United |
find: 88 tc 1405 | get a doc.: 88 tc 1405 |
| TCM | Tax Court Memorandum Decisions |
Tax Court Memorandum Decisions, CCH |
ftx-tct find: tc memo 1994-636 |
fedtax;tcm get a doc.: tc memo 1994-636 |
| TC Memo | Tax Court Memorandum Decisions | See above. | ||
| Tax Court Summary Opinions |
Tax Court Memorandum Decisions, CCH United States Tax Court Web Site
|
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 |
ftx-tct find: 104 tc no 31 |
fedtax;tc get a doc.: 104 tc no 31 |
| T.D. | Treasury Decisions |
Cumulative Bulletin (C.B.) [KF6301.A1] Federal Register [KF70.A2 & Media Svcs.] Internal Revenue Bulletin (I.R.B) Standard Federal Tax Reporter, CCH United States Tax Reporter, RIA
|
ftx-td find: td 8893 |
fedtax-reg |
| T.D. News Rel. | Treasury Dept. News Release |
Standard Federal Tax Reporter, CCH United States Tax Reporter, RIA
|
ftx-cb | fedtax;cb |
| T.D.O. | Treasury Department Order |
Same as above | ftx-tdo | fedtax;cb |
| T.I.R. | Technical Information Release |
Standard Federal Tax Reporter, CCH United States Tax Reporter, RIA
|
ftx-cb | fedtax;cb |
| T.M. Tech. Mem. |
Technical Memoranda |
IRS Positions Reporter, CCH (1981- ) |
ftx-tm | fedtax;tm |
| Treas. Reg. | Treasury Regulations |
Cumulative Bulletin (C.B.) [KF6301.A1] Federal Register [KF70.A2 & Media Svcs.] Internal Revenue Bulletin (I.R.B) Standard Federal Tax Reporter, CCH United States Tax Reporter, RIA |
ftx-reg |
fedtax;regs
|
| USTC | United States Tax Cases |
United States Tax Cases, CCH
|
ftx-tct |
fedtax;tc get a doc.; 95-1 USTC p50,296 |
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