Table of Contents

Federal Tax Research Reference Chart

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
  • See AOD
 

ftx-cb

fedtax;cb

AFTR American Federal Tax Reports

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 

 

CCH Tax Res.

Federal Register [KF70.A2, current issues;
Media Svcs, from inception.]

 

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

(Note: announcements were not reprinted in the 
Cumulative Bulletin until 2000; prior to 2000 the cite for IRB was listed.)

IRS Web Site

RIA Checkpoint

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

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

 

  • STATUS: Current

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
[KF6365.C58] 

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

IRS Positions Reporter, CCH (1981- ) 
[KF6301.A6 I78]  (Full text for years covered.)

IRS Web Site

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

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

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

 

  • STATUS: Current
  • NOTE: the underlying text for AOD's from 1997 on can be found at the IRS Web Site. Currently, the IRS issues relatively few AOD's per year (usually under 10); in previous years many more were issued.

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 (C.B.) [KF6301.A1] 
Official publication for IRS pronouncements. 

Internal Revenue Bulletin
[KF6365.C58] 

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

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

 

  • STATUS: Obsolete
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]

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 .A51] 
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 (C.B.) [KF6301.A1] 
Official publication for IRS pronouncements. 

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

  • STATUS: Current
  • 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 [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
[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-cca
find:
irs cca 199942014

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

 

Comissioner Delegation Order

 

 

Cumulative Bulletin [KF6301.A1] 

Internal Revenue Bulletin
[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.

 

  • STATUS: Current
ftx-cb  fedtax-cb
CFR  Code of Federal Regulations

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

GPO Access

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
[KF6365.C58] 

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

 

  • STATUS: Obsolete
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
[FL KF70.A3 
& Media Svcs.] Title 3 

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

RIA Checkpoint

Weekly Compilation of Presidential Documents
[KF70 .A4]

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

Cumulative Bulletin (C.B.) [KF6301.A1] 
Official publication for IRS pronouncements. 

Internal Revenue Bulletin
[KF6365.C58] 

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

  • STATUS: Obsolete
ftx-cb  fedtax-cb
F.A.A. Field Attorney Advice

IRS Web Site (2003-)

  • STATUS: Current
   
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-).

  • STATUS: Current
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.).

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

CCH Tax Res.

Cumulative Bulletin (C.B.) [5th FL KF6301.A1] 
Official publication for IRS pronouncements. 

Internal Revenue Bulletin
[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]

  • STATUS: Current
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] 
Official publication for IRS pronouncements. 

Internal Revenue Bulletin
[KF6365.C58] 

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

  • STATUS: Obsolete
ftx-cb  fedtax-cb
INFO Information Letter IRS Web Site - (from 2000)    
IRB Internal Revenue Bulletin

Internal Revenue Bulletin
[KF6301 .A12]

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 (C.B.) [KF6301.A1] 
Official publication for IRS pronouncements. 

Internal Revenue Bulletin
[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

  • STATUS: Obsolete

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.

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 (C.B.) [KF6301.A1] 
Official publication for IRS pronouncements. 

Internal Revenue Bulletin
[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]

  • STATUS: Obsolete

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
[5th FL 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

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

  • STATUS: Current

ftx-plr
find: plr 8212067

fedtax;plr
get a doc.: plr 9537005

Mim.  Mimeograph 

Cumulative Bulletin (C.B.) [KF6301.A1] 
Official publication for IRS pronouncements. 

Internal Revenue Bulletin
[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]

  • STATUS: Obsolete
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 (C.B.) [KF6301.A1]

Federal Register [KF70.A2 
& Media Svcs.] 

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]

  • STATUS: Current

ftx,cb
find: notice 94-100

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

O.D.  Office Decision 

Cumulative Bulletin (C.B.) [5th FL KF6301.A1] 
Official publication for IRS pronouncements. 

Internal Revenue Bulletin
[KF6365.C58] 

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

  • STATUS: Obsolete
ftx-cb fedtax;cb
Op. A.G. Attorney General Opinion

Cumulative Bulletin (C.B.) [5th FL KF6301.A1] 
Official publication for IRS pronouncements. 

Internal Revenue Bulletin
[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]

  • STATUS: Obsolete

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 (under "Nonprecedential Rulings and Advice," "IRS Written Determinations")

RIA Checkpoint

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

  • STATUS: Current
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 (C.B.) [KF6301.A1] 

Federal Register [KF70.A2  & Media Svcs.] 

Internal Revenue Bulletin (I.R.B)
[5th FL KF6365.C58]

Standard Federal Tax Reporter, CCH 
[KF6365.C58] 
Use either the U.S. Tax Court advance sheets volume or the Cumulative Index in the New Matters volume. 

United States Tax Reporter, RIA 
[KF6280.P7 1992]  Use vol. 16 "Proposed Amendments to Existing  Regulations."

  • STATUS: Current

ftx-reg












fedtax;p-regs





















PS  Pensions Trust Service 

Cumulative Bulletin (C.B.) [KF6301.A1] 
Official publication for IRS pronouncements. 

Internal Revenue Bulletin
[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]

  • STATUS: Obsolete
ftx-cb fedtax;cb 
Rev. Proc.  Revenue Procedures 

CCH Tax Res.

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

Cumulative Bulletin (C.B.) [KF6301.A1] 

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.

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

  • STATUS: Current

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 (C.B.) [KF6301.A1]

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

IRS Web Site

RIA Checkpoint

Standard Federal Tax Reporter, CCH 
[KF6365.C58] 

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

  • STATUS: Current

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]
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 (C.B.) [KF6301.A1]

  • Also referred to as General Administrative Order
  • STATUS: Obsolete
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.

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

Cumulative Bulletin (C.B.) [KF6301.A1]

  • STATUS: Obsolete
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 (under "Nonprecedential Rulings and Advice," "IRS Written Determinations")

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

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

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

  • STATUS: Current
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.

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

Cumulative Bulletin (C.B.) [KF6301.A1]

  • STATUS: Obsolete
ftx-cb fedtax;cb 
TC U.S. Tax Court Decisions

CCH Tax Res.

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

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

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.    
  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
[KF6280.A2 T35]

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 (C.B.) [KF6301.A1] 

Federal Register [KF70.A2  & Media Svcs.] 

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

IRS Web Site

Standard Federal Tax Reporter, CCH 
[KF6365.C58] 

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

 

  • STATUS: Current
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.

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

  • STATUS: Current
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.

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

  • STATUS: Obsolete
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 (C.B.) [KF6301.A1]

Federal Register [KF70.A2  & Media Svcs.] 

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

RIA Checkpoint

Standard Federal Tax Reporter, CCH 
[KF6365.C58] 

United States 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