Georgetown Law Library: Federal Tax Research Reference Chart

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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.

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* [KF70.A2, current issues; Media Svcs, from inception.] *Internal Revenue Bulletin (I.R.B)* [KF6365.C58], also available from IRS website (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]	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) Lexis-Nexis 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 on microform available electronically from GPO Access, Hein Online, ProQuest available online on FDSYS (GPO new website)	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* [KF70.A2 & Media Svcs.] 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* [KF70.A2 & Media Svcs.] 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]	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 (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). *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 *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, 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* [KF70.A2 & Media Svcs.] 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* [KF70.A2 & Media Svcs.] 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

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