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Federal Tax Research Guide

Federal Tax Research Chart

Table of Contents

CCH TAX RESEARCH NETWORK / QUICK START GUIDE
Password required; Ask at Reference Desk. Use of CCH is limited to current students, faculty and staff of YSU.

Comprehensive tax database containing tax law information, including current tax codes, tax regulations, case decisions, and administrative decisions dealing with tax law issues.
>>To locate federal tax law information in CCH Tax Research Network, follow the step-by-step directions in the individual boxes below. Sample searches have been included to help you learn to navigate the database.
Important Note
: CCH is not available for off campus use.

LEXISNEXIS ACADEMIC / OFF CAMPUS ACCESS
LNA KNOWLEDGE CENTER / YOUTUBE TUTORIALS
Comprehensive electronic source for tax law materials. It includes federal tax case law, the Internal Revenue Code, the Internal Revenue and Cumulative Bulletins, and much more.
>>For a complete list of federal tax law sources available through LexisNexis, go into the database, click on Sources tab > Browse Sources: (1) By: Area of Law, (2) Filter by Country: United States, then US Federal All, (3) Select a category to view sources: Taxation Law > Select Source(s) > OK-Continue.
>>To locate federal tax law information in LexisNexis Academic, follow the directions in the individual boxes below. Sample searches have been included to help you learn to navigate the database.

A B CE F G H  I J  K  L M  N O  P Q  R S T U V  W  X  Y  Z

Abbrev
Title
Print Sources in Maag Library
Electronic Sources
(Database or Web)
A

OR

Acq.

Acquiescence
(Notice of
Acquiescence)

Note: An Action on Decision document announces acquiescence or nonacquiescence.

Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*For current year notices of acquiescence, use Volume 19 Finding List of Rulings to locate ¶ number to look up in Rulings section (also Vol. 19).

Cumulative Bulletin (CB):
1944 to date (as bound):
KF6282 .A2 I495 Floor 4A
*See Cumulative List of Actions on Decisions section.

LexisNexis: Use Shepard’s Citations Serviceto determine if the IRS issued an acquiescence order for a specific U.S. Tax Court decision.
Sample Search
: Legal Tab > Shepard’s Citations > Enter: 18 tc 1057 in Search Box > Check > Show Subsequent Appellate History

IRS.gov: Internal Revenue Bulletins
(1995 to date)
*See Actions Relating to Decisions of the Tax Court section.

AOD
Action on Decision
Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*For current year actions on decisions, use Volume 19 Finding List of Rulings to locate ¶ number to look up in Rulings section (also Vol. 19).

Cumulative Bulletin(CB):
1944 to date (as bound):
KF6282 .A2 I495 Floor 4A

*See Cumulative List of Actions on Decisions section.

Sample Citation: Mulga Coal Co., Inc. v. U.S., Excise Taxes: Coal Tax: Coal used in drying process: Taxability. File No: AOD 1987-024, (November 10, 1987) Decision: CA-11, Dkt. No. 86-7597, August 31, 1987

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Letter Rulings & IRS Positions > Enter: Mulga Coal OR AOD 1987-024 OR November 10, 1987 OR 86-7597 OR 86-7597 OR August 31, 1987 in Search Box > Search Tools > Narrow Search by Document Type: Select Action on Decision > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Decisions > IRS Actions on Decisions > OK-Continue > Enter: Mulga Coal OR AOD 1987-024 OR November 10, 1987 OR86-7597 in Search Box > Search

IRS.gov: Actions on Decisions
(1997 to date)

IRS.gov: Internal Revenue Bulletins
(1995 to date)
*See Actions Relating to Decisions of the Tax Court section.

Ann. IRS Announcements

Note: Before 1959, Announcements were known as Notices.

Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*For current year announcements, use Volume 19 Finding List of Rulings to locate ¶ number to look up in Rulings section (also in Vol. 19).*For previous years, use Finding Lists in Citator Volume to find numerical tabulation of the Announcement numbers with references to the full texts in IRB, CB, and prior reports:
2004-79, IRB 2004-41, 662; 2004-2 CB 662

Cumulative Bulletin (CB):
1944 to date (as bound):
KF6282 .A2 I495 Floor 4A
*Use Numerical Finding List
*Announcements were not reprinted in CB until 2000.

Sample Citation: 2004FED ¶46,801 Foreign withholding: Nonresident aliens and foreign corporations: Forms. Announcement 2004-79 I.R.B. 2004-41, 662 (October 12, 2004)*Two-digit format (99-62) was used before 2000.

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Rulings & Other Docs. > Enter: 2004-79 OROctober 12, 2004 in Search Box > Search Tools > Narrow Search by Document Type: Select IRS Announcements > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Guidelines & Notices > IRS Cumulative Bulletin and Internal Revenue Bulletin > OK-Continue > Enter: Announcement 2004-79 in Search Box > Search

IRS.gov: Internal Revenue Bulletins
(1995 to date)
*Use Numerical Finding List

BTA
U.S. Board of Tax Appeals

Note: U.S. Board of Tax Appeals was replaced by the U.S. Tax Court on October 21, 1942.

Reports of the United States Board of Tax Appeals(GPO):
v.1(1924) – v.47(Oct. 21, 1942):
KF6280 .A2 T36 Floor 4A

*47 BTA 952 = Vol. 47, page 952
*Look up name of case in Table of Proceedings Reported to find page number within volume.
Sample Citation: 47 B.T.A. 952, Mohawk Petroleum Company, Petitioner, et al. v. Commissioner of Internal Revenue, Respondent (October 30, 1942), Decision 12,867, Docket Nos. 105967, 105968, 105969, 105970, 105971

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Cases > Select Board of Tax Appeals Regulars and Memoranda > Enter: 47 BTA 952 OR Mohawk Petroleum Company OR October 30, 1942 OR 12,867 OR105967 in Search Box > Search Tools > Narrow Search by Document Type: Select Board of Tax Appeals Regulars > Search

LexisNexis: Sample Search: Sources Tab > Cases > US Board of Tax Appeals Cases > OK-Continue > Enter: 47 BTA 952 OR Mohawk Petroleum Company OR October 30, 1942 OR 105967 in Search Box > Search

BTAM
U.S. Board of Tax Appeals Memorandum Decisions
Reports of the United States Board of Tax Appeals(GPO):
v.1(1924) – v.47(Oct. 21, 1942):
KF6280 .A2 T36 Floor 4A

*Look up name of case in Table of Proceedings Reported to find page number within volume.
Sample Citation: BTAM, Dec. 10,771-E, Hannibal C. Ford, Petitioner, v. Commissioner of Internal Revenue, Respondent (June 23, 1939), Docket No. 90118

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Cases > Select Board of Tax Appeals Regulars and Memoranda > Enter: 10,771-E OR Hannibal C. Ford OR June 23, 1939 OR 90118 in Search Box > Search Tools > Narrow Search by Document Type: Select Board of Tax Appeals Memoranda > Search

CCA
Chief Counsel Advice
Sample Citation: UIL No. 0170.00-00 Valuation of facade easements. IRS Letter Ruling 200738013 (August 09, 2007), CCA 200738013

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Letter Rulings & IRS Positions> Letter Rulings, TAMs, FSAs and other CCAs > Select Chief Counsel Advice > Enter: 0170.00-00 OR 200738013 ORAugust 9, 2007 in Search Box > Search Tools > Narrow Search by Document Type: Select Chief Counsel Advice > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Decisions > IRS Chief Counsel Advice > OK-Continue > Enter: 0170.00-00 OR 200738013 OR August 9, 2007 in Search Box > Search

CC
Chief Counsel Notice

Note: Notices providing interim guidance or instructions to staff are designed to be incorporated into the Chief Counsel Directives Manual (CCDM), but are issued as Notices to provide immediate notification of important policy or procedural changes.

IRS.gov: Chief Counsel Notices
*List of Notices that have not been incorporated into the CCDM yet, or otherwise remain active.
Citator

Note: A published list of cases, statutes, and other sources of law showing their subsequent history (as of being cited in other cases) and status (as in having been overruled by another case). Merriam-Webster’s Dictionary of Law ©2001.

Standard Federal Tax Reporter (CCH): Citator Volumes: KF6285 .C67 Reference Room CCH Tax Research: Check Citator > Type the citation number in the appropriate box and click on Search

LexisNexis: Search > Legal Tab > Shepard’s Citations > Enter a citation to retrieve prior and subsequent history and all citing references (Use Citation Formats link for help) > Check

CFR
Code of Federal Regulations

Note: Title 26 of the CFR is comprised of the regulations interpreting the Internal Revenue Code.

Sample Citation: Title 40: Protection of Environment, § 745.113: Certification and acknowledgment of disclosure.

LexisNexis: Sample Search: Legal Tab > Federal & State Codes > Select Sources: CFR-Code of Federal Regulations > Enter: 40 CFR 745.113 in Search Box > Search

GPO: Code of Federal Regulations
(1996 to date)

CDO
Commissioner Delegation Order Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*Use Finding Lists in Citator Volume to find numerical tabulation of CDO numbers with references to the full text in CB:
97 (Rev. 34), 1997-2 CB 285

Cumulative Bulletin (CB):
1944 to date (as bound):
KF6282 .A2 I495 Floor 4A

Sample Citation: 97FED ¶46,504, Closing agreements: Authority to enter into: Delegation of authority. Commissioner’s Delegation Order No. 97 (Rev. 34), (Aug. 26, 1997)

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Rulings & Other Docs. > Enter: 97 (Rev. 34) ORAugust 26, 1997 in Search Box > Search Tools > Narrow Search by Document Type: Select Commissioner Delegation Orders > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Guidelines & Notices > IRS Cumulative Bulletin and Internal Revenue Bulletin > OK-Continue > Enter: Delegation Order No. 97 and(Rev. 34) in Search Box > Search

IRS.gov: Internal Revenue Bulletins
(1995 to date)
*Use Numerical Finding List in last issue of the year (or issues partway through year depending on date of CDO) to find IRB citation.

IRS.gov: Recently Approved Commissioner Delegation Orders

Corporation Partnership Fiduciary Filled-In Tax Return Forms
Corporation Partnership Fiduciary Filled-In Tax Return Forms KF6450 .A73 C6
Reference Room
CB
Cumulative Bulletin

Note: Weekly IRB is compiled into CB twice per year.

Cumulative Bulletin (CB):1944 to date (as bound):
KF6282 .A2 I495 Floor 4A

*2004-2 CB 662 = Volume 2004-2, page 662
LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Guidelines & Notices > IRS Cumulative Bulletin and Internal Revenue Bulletin > OK-Continue > Enter: Citation within CB in Search Box > Search

Note: CB is not available at the IRS website, only IRB.

CB Notice
Cumulative Bulletin Notice

Note: Also referred to as Notices.

Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*For current year notices, use Volume 19 Finding List of Rulings to locate ¶ number to look up in Rulings section (also in Vol. 19).*For prior years, use Finding List in Citator Volume to find numerical tabulation of Notices with references to full texts in IRB, CB, and prior reports and to paragraphs (¶ ) at which they are reported in the Index Volume and Vols. 1-18 of the current SFTR:
2002-45, IRB 2002-28, 93; 2002-2 CB 93

Cumulative Bulletin (CB):
1944 to date (as bound):
KF6282 .A2 I495 Floor 4A

*Use Numerical Finding List

Sample Citation: 2002FED ¶46,538, Exclusions from income: Accident and health plans: Medical payments: Reimbursements to employees: Health reimbursement arrangements. Cumulative Bulletin Notice 2002-45, 2002-2 CB 93, I.R.B. 2002-28, 93, (June 26, 2002)*Two-digit format (81-1) was used before 2000.

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Rulings & Other Docs. > Enter: 2002-45 OR 2002-2 CB 93 OR 2002-28, 93 ORJune 26, 2002 in Search Box > Search Tools > Narrow Search by Document Type: Select Cumulative Bulletin Notices > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Guidelines & Notices > IRS Cumulative Bulletin and Internal Revenue Bulletin > OK-Continue > Enter: Notice 2002-45 OR 2002-2 CB 93 OR2002-28 IRB 93 in Search Box > Search

IRS.gov: Internal Revenue Bulletins
(1995 to date)
*Use Numerical Finding List

EO
Executive Order
Sample Citation: 2002ARD 132-2, 2002FED ¶46,562, Executive Order 13271 — Establishment of the Corporate Fraud Task Force, July 9, 2002

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Rulings & Other Docs. > Enter: 2002ARD 132-2 OR 13271 ORJuly 9, 2002 in Search Box > Search Tools > Narrow Search by Document Type: Select Executive Orders > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Executive Materials > Executive Orders > OK-Continue > Enter: 13271 ORJuly 9, 2002 in Search Box > Search

National Archives: Executive Orders Disposition Tables Index (1937 to date)

FR
Federal Register
GPO: Federal Register (1994 to date)
FAA
Field Attorney Advice
IRS.gov: Legal Advice Issued by Field Attorneys (2003 to date)
FSA
Field Service Advice
Sample Citation: UIL No. 6672.00-00 Failure to collect and pay over tax, or attempt to evade or defeat tax or supply information by DISC or FSC, Field Service Advice 199904032, (Nov. 10, 1998)(Re-released by the IRS on April 29, 2005 with additional information)

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Letter Rulings & IRS Positions > Letter Rulings, TAMs, FSAs and other CCAs > Select Field Service Advice > Enter: 6672.00-00 OR 199904032 OR November 10, 1998 ORApril 29, 2005 in Search Box> > Search Tools > Narrow Search by Document Type: Select Field Service Advice > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Decisions > IRS Field Service Advice Memorandums > OK-Continue > Enter: 6672.00-00 OR 199904032 OR November 10, 1998 in Search Box > Search

GCM
General Counsel’s Memorandum
Sample Citation: IRPO ¶2327, UIL No. 501.09-03 Exemption from tax on corporations, certain trusts, etc. (exempt v. not exempt), Voluntary employees’ beneficiary associations, Inurement; UIL No. 501.05-11 Labor organizations; UIL No. 501.32-01 Income inures v. does not, GCM 39862, (Nov. 21, 1991)

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Letter Rulings & IRS Positions > Select General Counsel’s Memos > Enter: 39862 ORNovember 21, 1991 in Search Box > Search Tools > Narrow Search by Document Type: Select General Counsel Memorandum > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Decisions > IRS General Counsel Memoranda > OK-Continue > Enter: 39862 OR November and1991 in Search Box > Search

IRS.gov: General Counsel Memoranda (selected memoranda)

General Explanation of Tax Legislation Enacted in the 111th Congress: Blue Book
General Explanation of Tax Legislation Enacted in the 111th Congress: Blue Book KF6275.5 .G468
Reference Room
Joint Committee on Taxation: General Explanation of Tax Legislation Enacted in the 111th Congress
Individuals’ Filled-In Tax Return Forms
Individuals’ Filled-In Tax Return Forms KF6369.6 .I5
Reference Room
INFO
Information Letter
IRS.gov: Information Letters
(2000 to date)
IRB
Internal Revenue Bulletin

Note: Weekly IRB cumulates into CB every 6 months.

*2004-28 IRB 93 = Volume 2004-28, page 93 LexisNexis: Sample Search: Sources > Administrative Materials & Regulations > Guidelines & Notices > IRS Cumulative Bulletin and Internal Revenue Bulletin > OK-Continue > Enter: Citation within IRB in Search Box > Search

IRS.gov: Internal Revenue Bulletins
(1995 to date)

IRC
Internal Revenue Code

Note: Title 26 of the United States Code

Standard Federal Tax Reporter (CCH): Code Volumes I & II: KF6285 .C67 Reference Room Sample Citation: Title 26, Subtitle A, Chapter 3, Subchapter C, Part ii, Sec 1402: Net earnings from self-employment. There shall be excluded any gain or loss from the sale, exchange, involuntary conversion, or other disposition of property if such property is not property held primarily for sale to customers in the ordinary course of the trade or business.

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Current Internal Revenue Code > Enter: 1402(A)(3)(C)(ii) in Search Box > Search Tools > Narrow Search by Document Type: Current IRC > Search

LexisNexis: Sample Search: Legal Tab > Federal & State Codes > Select Sources: Internal Revenue Code > Enter: IRC Sec. 1402 in Search Box > Search

GPO: Title 26–Internal Revenue Code

IRM
Internal Revenue Manual
Sample Citation: IRM, Section 22.42.1, Tax Exempt Bonds Outreach Procedures, [Revision date: 2003-01-01]

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Internal Revenue Manual > Enter: 22.42.1 in Search Box > Search Tools > Narrow Search by Document Type: Select Internal Revenue Manual Text > Search

IRS.gov: Internal Revenue Manual

IR-News Rel
Internal Revenue News Release
Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*For current year news releases, use Volume 19 Finding List of Rulings to locate ¶ number to look up in Rulings section (also Vol. 19).
*For prior years, use Finding Lists in Citator Volume to find numerical tabulation of News Releases with references to full texts in prior reports and to paragraphs (¶ ) at which they are reported in the Index Volume and Vols. 1-18 of the current SFTR.
Sample Citation: 2006FED ¶46,591 Involuntary conversions: Replacement period: Extension of time for replacement. IRS News Release IR 2006-141 (September 8, 2006)

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Rulings & Other Docs. > Enter: 2006-141 ORSeptember 8, 2006 in Search Box > Search Tools > Narrow Search by Document Type: Select IRS News Releases > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Guidelines & Notices > IRS Cumulative Bulletin and Internal Revenue Bulletin > OK-Continue > Enter: IR 2006-141 in Search Box > Search

IRS.gov: News Releases
(current month)

IRS.gov: News Release and Fact Sheet Archive (1997 to date)

IRS
Internal Revenue Service
IRS.gov: Internal Revenue Service, U.S. Dept. of the Treasury
Internal Revenue Service Data Book
IRS.gov: IRS Data Book
IR-Pub
Internal Revenue Service Publications
Sample Publication: 2007, IRS Publication No. 15, Electronic Filing and Payment

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select IRS Publications > Enter: Publication No. 15 in Search Box > Search Tools > Narrow Search by Document Type: Select IRS Publication > Search

IRS.gov: Internal Revenue Service Forms and Publications

LR

OR

Ltr. Rul.

Letter Ruling

Note: Synonymous with Private Letter Ruling.

Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*For current year letter rulings, use Volume 19 Finding List of Rulings to locate ¶ number to look up in IRS Letter Rulings section (also Vol. 19).
*For prior years, use Finding List in Citator Volume to find numerical tabulation of selected Letter Ruling numbers with references to the summaries in prior Reports and to paragraphs (¶ ) at which they are reported in the Index Volume and Volumes 1-18 of the current SFTR.
Sample Citation: UIL No. 1362.00-00 Election; Revocation; Termination, Letter Ruling 8949068, (Sep. 13, 1989)

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Letter Rulings & IRS Positions > Letter Rulings, TAMs, FSAs and other CCAs > Select Letter Rulings and TAMs > Enter: 8949068 ORSeptember 13, 1989 in Search Box > Search Tools > Narrow Search by Document Type: Select Letter Rulings/TAMs > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Guidelines & Notices > IRS Private Letter Rulings and Technical Advice Memoranda > OK-Continue > Enter: 8949068 OR September 13, 1989 in Search Box > Search

NA

OR

Non-Acq.

Non-acquiescence

Note: An Action on Decision document announces acquiescence or nonacquiescence.

Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room*For current year notices of nonacquiescence, use Volume 19 Finding List of Rulings to locate ¶ number to look up in Rulings section (also in Vol. 19).

Cumulative Bulletin (CB):
1944 to date (as bound):
KF6282 .A2 I495 Floor 4A

*See Cumulative List of Actions on Decisions section.

LexisNexis: Use Shepard’s Citations Serviceto determine if the IRS issued a nonacquiescence order for a specific U.S. Tax Court decision:Sample Search: Legal Tab > Shepard’s Citations (right side of page) > Enter: 6 TC 258 in Search Box > Check > Show Subsequent Appellate History

IRS.gov: Internal Revenue Bulletins(1995 to date)*See Actions Relating to Decisions of the Tax Court section.

PLR

OR

Priv. Ltr. Rul.

Private Letter Ruling

Note: Synonymous with Letter Ruling.

Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*For current year letter rulings, use Volume 19 Finding List of Rulings to locate ¶ number to look up in IRS Letter Rulings section (also Vol. 19).
*For prior years, use Finding List in Citator Volume to find numerical tabulation of selected Letter Ruling numbers with references to summaries in prior Reports and to paragraphs (¶ ) at which they are reported in Index Volume & Vols. 1-18 of current SFTR.
Sample Citation: UIL No. 0301.00-00 Distributions of property. UIL No. 1503.04-04 Computation and payment of taxes; Dual consolidated loss; Dual resident corporation. UIL No. 9100.22-00 Extension of time for making certin elections; Other. IRS Letter Ruling 200726019 (Mar. 28, 2007) PLR-139942-06

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Letter Rulings & IRS Positions > Letter Rulings, TAMs, FSAs and other CCAs > Select Letter Rulings and TAMs > Enter: 200726019 ORMarch 28, 2007 in Search Box > Search Tools > Narrow Search by Document Type: Select Letter Rulings/TAMs > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Guidelines & Notices > IRS Private Letter Rulings and Technical Advice Memoranda > OK-Continue > Enter: 200726019 OR March 28, 2007 in Search Box > Search

IRS.gov: IRS Written Determinations – By Release Number(1997 to date)

IRS.gov: IRS Written Determinations – By Uniform Issue List (UIL) Code (1997 to date)

Pro. Reg.

OR

Pro. Treas. Reg.

Proposed Regulation Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*See Proposed Regulations section in U.S. Tax Cases: Advance Sheets volume andCumulative Index in New Matters, Volume 19.

Cumulative Bulletin (CB):
1944 to date (as bound)
KF6282 .A2 I495 Floor 4A

*Use Numerical Finding List

Sample Citation: §1.48-4. Election of lessor of new section 38 property to treat lessee as purchaser.

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Federal Tax Regulations > Select Proposed Regulations > Enter: 1.48-4 OR Election of lessor of new section 38 property in Search Box > Search Tools > Narrow Search by Document Type: Select Proposed Regulations > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Regulatory Codes > Treasury Regulations – Proposed > OK-Continue > Enter: 1.48-4 OR Election of lessor of new section 38 property in Search Box > Search

GPO: Federal Register (1994 to date)
*IRS regulations are published first in FR, initially as proposed regulations, and later in final form.

IRS.gov: Internal Revenue Bulletins
(1995 to date)
*Use Numerical Finding List

Rev.
Proc.
Revenue Procedure
Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*For current year revenue procedures, use Volume 19 Finding List of Rulings to locate ¶ number to look up in IRS Rulings section (also Vol. 19).
*For prior years, use Finding Lists in Citator Volume to find numerical tabulation of Rev. Proc. numbers with references to full texts in CB and to paragraphs (¶ ) at which they are reported in the Index Volume and Vols. 1-18 of the current SFTR.Cumulative Bulletin (CB):
1944 to date (as bound):
KF6282 .A2 I495 Floor 4A

*Use Numerical Finding List
Sample Citation: 2005FED ¶46,536 Information returns: Electronic filing: Tip income: Form 8027. Rev. Proc. 2005-41 I.R.B. 2005-29, 90 (July 18, 2005)

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Rulings & Other Docs. > Enter: 2005-41 OR 2005-29, 90 OR July 18, 2005 in Search Box > Search Tools > Narrow Search by Document Type: Select Revenue Procedures > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Guidelines & Notices > IRS Cumulative Bulletin and Internal Revenue Bulletin > OK-Continue > Enter: Rev. Proc. 2005-41 OR July 18, 2005 in Search Box > Search

GPO: Code of Federal Regulations
(1996 to date)
*General revenue procedures are added to the IRS Statement of Procedural Rules and published in the CFR

IRS.gov: Internal Revenue Bulletins
(1995 to date)
*Use Numerical Finding List

IRS.gov: Revenue Procedures Archive
(Oct. 2000 to previous year)

Rev.
Rul.
Revenue Ruling
Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*For current year revenue rulings, use Volume 19 Finding List of Rulings to locate ¶ number to look up in IRS Rulings section (also Vol. 19).
*For prior years, use Finding Lists in Citator Volume to find numerical tabulation of Rev. Rul. numbers with references to full texts in CB and prior reports and to paragraphs (¶ ) at which they are reported in the Index Volume and Vols. 1-18 of the current SFTR.

Cumulative Bulletin (CB):
1944 to date (as bound):
KF6282 .A2 I495 Floor 4A

*Use Numerical Finding List

Sample Citation: Interest rates: Underpayment / overpayment: Fourth quarter. Rev. Rul. 2004-92 I.R.B. 2004-37, 466 (September 13 , 2004)

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Rulings & Other Docs. > Enter: 2004-92 OR 2004-37 OR September 13, 2004 in Search Box > Search Tools > Narrow Search by Document Type: Select Revenue Rulings > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Guidelines & Notices > IRS Cumulative Bulletin and Internal Revenue Bulletin > OK-Continue > Enter: Rev. Rul. 2004-92 OR 2004-37 I.R.B. 466 OR September 13, 2004 in Search Box > Search

IRS.gov: Internal Revenue Bulletin
(1995 to date)
*Use Numerical Finding List

IRS.gov: Revenue Rulings (current year)

IRS.gov: Revenue Rulings Archive
(Oct. 2000 to previous year)

SCA
Service Center Advice
Sample Citation: UIL No. 32.00-00 Earned income credit, Service Center Advice 200245051, September 30, 2002

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Letter Rulings & IRS Positions > Letter Rulings, TAMs, FSAs and Other CCAs > Select Service Center Advice Memos > Enter: 200245051 OR September 30, 2002 in Search Box > Search Tools > Narrow Search by Document Type: Select Service Center Advice > Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Decisions > IRS Service Center Advice > OK-Continue > Enter: 200245051 OR September 30, 2002 in Search Box > Search

Shepard’s Federal Tax Citations
LexisNexis: Search Tab > Legal Tab > Shepard’s Citations > Enter a citation to retrieve prior and subsequent history and all citing references (Use Citation Formats link for help) > Check
Shepard’s McGraw Hill Tax Dictionary for Business
Shepard’s/McGraw Hill TaxDictionary for Business KF6287 .M56 1994
Reference Room
SFTR
Standard Federal Tax Reporter
Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*Volumes 1-19, Citator, Advance Sheets, IRC Code, Index
CCH Tax Research: Federal Tax Tab > CCH Explanations and Analysis > Standard Federal Tax Reporter
SOI
Statistics of Income Bulletin
IRS.gov: SOI Tax Stats – SOI Bulletins
(1981 to date)
*Provides the earliest published annual financial statistics obtained from the various types of tax and information returns filed, as well as information from periodic or special analytical studies of particular interest to students of the U.S. tax system, tax policymakers, and tax administrators.
Tax Treaties
CCH Tax Research: Federal Tax Tab > CCH Explanations and Analysis > Tax Treaties Reporter

LexisNexis: Sources Tab > Treaties & International Agreements > Select a Source > OK-Continue > Enter Search Terms > Search

IRS.gov: U.S. Income Tax Treaties – A to Z

TC
U.S. Tax Court Regular Decisions

Note: Regular decisions of the U.S. Tax Court are officially published in U.S. Tax Court Reports (cited TC) . They are commercially (unofficially) published in the CCH Tax Court Reporter.

Tax Court Reporter (CCH): Current Tax Court Regular Decisions (unofficial):
KF6285 .C675 Volume 2 Reference Room

U.S. Tax Court Reports (GPO): Tax Court Regular Decisions (official): v.54 (1970) to date (as bound):
KF6280 .A2 T37 Floor 4A

*39 TC 293 = Volume 39, page 293
*Look up name of case in Table of Proceedings Reported to find page number within volume.

Reports of the Tax Court of the United States (Former name): v.1 (Oct. 22, 1942) – v.53 (1969):
KF6280 .A2 T37 Floor 4A

Reports of the United States Board of Tax Appeals (Original name): v.1(1924) – v.47(Oct. 21, 1942): KF6280 .A2 T36 Floor 4A
*Prior to formation of U.S. Tax Court

Sample Citation: CCH Dec. 25,736, The Shaw-Walker Company v. Commissioner; Accumulated earnings tax: Burden of proof. (Nov. 02, 1962) Docket No. 91330, 39 TC–, No. 24, 39 TC 293, Filed November 2, 1962

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Cases > Select Tax Court Regulars > Enter: 25,736 OR Shaw-Walker Company OR November 2, 1962 OR 91330 OR39 TC 293 in Search Box > Search Tools > Narrow Search by Document Type: Select Tax Court Regulars > Search

LexisNexis: Sample Search: Sources Tab > Cases > US Tax Court Cases > OK-Continue > Enter: 39 TC 293 OR Shaw-Walker Company OR November 2, 1962 OR Docket No. 91330 in Search Box > Search

U.S. Tax Court Opinions Search:
TC from 9/25/95 to date

TCM

OR

TC Memo

U.S. Tax Court Memorandum Decisions

Note: U.S. Tax Court memorandum decisions are issued in mimeograph form only and are not officially published. They are unofficially published in CCH Tax Court Memorandum Decisions and CCH Tax Court Reporter.

Tax Court Reporter (CCH): Current Memo Decisions: KF6285 .C675 Volume 1 Reference Room

Tax Court Memorandum Decisions (CCH): v.1 (October 21, 1942) to date (as bound):
KF6280 .A2 C6 Floor 4A

*60 TCM 1598 = Vol. 60, page 1598
*Look up name of case in Table of Cases to find decision number, TCM citation, or TC Memo. number.
*Look up decision number in Tax Courts Decision Table to find TCM citation, TC Memo. number, or case name.

Sample Citation: CCH Dec. 47,065(M), Joe Sparling v. Commissioner, Deficiency: Notice: Mailing: Statute of limitations: Evidence. (Dec. 31, 1990) Docket No. 23934-86, TC Memo. 1990-661, 60 TCM 1598

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Cases > Select Tax Court Memoranda > Enter: 47,065(M) OR Joe Sparling OR 23934-86 OR 1990-661 OR60 TCM 1598 in Search Box > Search Tools > Narrow Search by Document Type: Select Tax Court Memoranda > Search

LexisNexis: Sample Search: Sources Tab > Cases > US Tax Court Memorandum Decisions > OK-Continue > Enter: 60 tcm 1598 (Natural Language Search) OR TC Memo 1990-661 OR Joe Sparling ORDocket No. 23934-86 in Search Box > Search

U.S. Tax Court Opinions Search:
TC Memorandum from 9/25/95 to date

Tax Court Reporter

Note: Tax Court Reporter is a commercial, therefore unofficial, publication.

Tax Court Reporter(CCH): Current Tax Court Memorandum Decisions:
KF6285 .C675 Volume 1

Reference Room

Tax Court Reporter (CCH): Current Tax Court Regular Decisions:
KF6285 .C675 Volume 2

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Tax Court Reporter (CCH): Dockets, Positions, Indexes:
KF6285 .C675 Volume 3

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Tax Court Summary Opinions
(Tax Court Small Cases)

Note: In tax disputes involving $50,000 or less, taxpayers may have their case tried under the Court’s simplified small tax case procedure. Trials are less formal & result in a faster disposition. However, decisions entered are not appealable.

Sample Citation: T.C. Summary Opinion 2006-62, Beverly Johnson v. Commissioner., Tax Court: Summary opinion: Pension plan: Retirement benefits: Early distribution. (April 19, 2006) Docket No. 5609-05S

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Cases > Select Tax Court Small Cases > Enter: 2006-62 OR Beverly Johnson OR April 19, 2006 OR5609-05S in Search Box > Search Tools > Narrow Search by Document Type: Select Tax Court – Small Tax Cases > Search

LexisNexis: Sample Search: Sources Tab > Cases > US Tax Court Summary Opinions > OK-Continue > Enter: 2006-62 OR Beverly Johnson OR April 19, 2006 OR5609-05S in Search Box > Search

U.S. Tax Court Opinions Search:
Summary Opinions from Jan. 1, 2001 to date

TAM
Technical Advice Memorandum
Sample Citation: UIL No. 61.00-00 Gross income v. not gross income; UIL No. 61.27-00 Gross income v. not gross income, Interest in estate or trust, Letter Ruling 200106007, (Oct. 20, 2000) National Office Technical advice memorandum

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Letter Rulings & IRS Positions > Letter Rulings, TAMs, FSAs and other CCAs > Select Letter Rulings and TAMs > Enter: 200106007 OROctober 20, 2000 in Search Box > Search Tools > Narrow Search by Document Type: Select Letter Rulings/TAMs> Search

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Guidelines & Notices > IRS Private Letter Rulings and Technical Advice Memoranda > OK-Continue > Enter: 200106007 OROctober 20, 2000 in Search Box > Search

IRS.gov: Technical Advice Memorandum

TM

OR

Tech. Mem.

Technical Memoranda
Sample Citation: Technical Memoranda 1999 TM LEXIS 12, October 27, 1999, Reference: CC:INTL:Br3, TL-N-2662-99

LexisNexis: Sample Search: Sources Tab > Administrative Materials & Regulations > Guidelines & Notices > IRS Technical Memoranda > Enter: 1999 TM LEXIS 12 OR October 27, 1999 OR CC:INTL:Br3 OR TL-N-2662-99 in Search Box > Search>

Top Federal Tax Issues: CPE Course Top Federal Tax Issues: CPE Course KF6289.3 .C38
Reference Room
TD
Treasury Decision

Note: Final and temporary regulations are first published in the Federal Register as Treasury Decisions. They are eventually codified in Title 26 of the CFR.

Standard Federal Tax Reporter (CCH): KF6285 .C67
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*For current year treasury decisions, use Volume 19 Finding List of Rulings to locate ¶ number to look up in IRS Treasury Decision section (also Vol. 19).
*For prior years, use Finding Lists in Citator Volume to find numerical tabulation of the TD numbers with references to full texts in CB and to paragraphs (¶ ) at which they are reported in the Index Volume and Vols. 1-18 of the current SFTR.

Cumulative Bulletin (CB):
1944 to date (as bound):
KF6282 .A2 I495 Floor 4A

*Use Numerical Finding List

Sample Citation: 2003FED ¶47,082 Installment payments: Removal of regulations.T.D. 9096 (December 2, 2003)

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Rulings & Other Docs. > Enter: 9096 ORDecember 2, 2003 in Search Box > Search Tools > Narrow Search by Document Type: Select Treasury Decisions > Search

LexisNexis: Sample Search: Sources Tab > Adminstrative Materials & Regulations > Regulatory Codes > Treasury Regulations – Final and Temporary > OK-Continue > Enter: T.D. 9096 in Search Box > Search

GPO: Code of Federal Regulations
(1996 to date)
*Final and temporary regulations are eventually codified in Title 26 of the CFR.

GPO: Federal Register (1994 to date)
*IRS regulations are published first in FR, initially as proposed regulations and later in final form.

IRS.gov: Internal Revenue Bulletins
(1995 to date)
*Use Numerical Finding List

TD News Rel.
Treasury Department News Release
Standard Federal Tax Reporter (CCH): KF6285 .C67Reference Room*For current year TD News Releases, use Volume 19 Finding List of Rulings to locate ¶ number to look up in IRS Rulings section (also Vol. 19).*For prior years, use Finding Lists in Citator Volume to find numerical tabulation of the TD News Release numbers with references to full texts in prior reports and to paragraphs (¶) at which they are reported in the Index Volume and Vols. 1-18 of the current SFTR. Sample Citation: 2006FED ¶46,5477 Treasury Department: News release: Tax treaties: U.S.-Bangladesh. Treasury Department News Release HP-49 (August 8, 2006)CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Rulings & Other Docs. > Enter: HP-49 OR August 8, 2006 in Search Box > Search Tools > Narrow Search by Document Type: Select Treasury Dept. News Releases > Search
TDO
Treasury Department Order
Standard Federal Tax Reporter (CCH): KF6285 .C67
Reference Room
*Use Finding Lists in Citator Volume to find numerical tabulation of TD Order numbers with references to full texts in CB and to paragraphs (¶) at which they are reported in the Index Volume and Vols. 1-18 of the current SFTR.
Sample Citation: [98ARD 2222-1], TDO No. 101-05 Treasury Department: Offices and Bureaus: Delegation of authority: Order of succession

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Select Rulings & Other Docs. > Enter: 98ARD 222-1 OR 101-05 in Search Box > Search Tools > Narrow Search by Document Type: Select Treasury Department Orders > Search

Treas. Reg.
Treasury Regulation

Note: 3 types of regulations: final, temporary, and proposed.

Note: IRS regulations are published first in the Federal Register, initially as proposed regulations, and later in final form as Treasury Decisions. They are eventually codified in Title 26 of the CFR, which is comprised of the regulations interpreting the IRC.

Standard Federal Tax Reporter (CCH): Volumes 1-18:
KF6285 .C67

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*Current Treasury Regulations
*Reg. §1.47-6. Partnerships: Volume 1: Go to §46 tab (47 will be in this section) > Table of Contents: Code Sec. 47, go to Paragraph 4600 (Sec. 47. Rehabilitation Credit) > Flip past Code section to Regulations > Regulations [¶4607] §1.47-6. Partnerships.–Reg. §1.47-6 is at ¶4759 > Flip to ¶4759, Regulations [¶4759] §1.47-6. Partnerships.

Cumulative Bulletin(CB):
1944 to date (as bound):
KF6282 .A2 I495 Floor 4A

*Use Numerical Finding List: Proposed Regulations and/or Treasury Decisions.

Sample Citation:Reg. §1.47-6. Partnerships

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Federal Tax Regulations > Select Final and Temporary Regulations > Enter: 1.47-6 in Search Box > Search Tools > Narrow Search by Document Type: Select Final Regs > Search

LexisNexis: Sample Search: Sources > Adminstrative Materials & Regulations > Regulatory Codes > Treasury Regulations – Final and Temporary > OK-Continue > Enter: 1.47-6 in Search Box > Search

GPO: Code of Federal Regulations
(1996 to date)
*Final and temporary regulations are eventually codified in Title 26 of the CFR.

GPO: Federal Register (1994 to date)
*Regulations are published first in FR, initially as proposed regulations, and later in final form.

IRS.gov: Internal Revenue Bulletins
(1995 to date)
*Use Numerical Finding List: Proposed Regulations and/or Treasury Decisions.

USC
United States Code

Note: Title 26 of the United States Code is the Internal Revenue Code.

GPO: United States Code
United States Tax Court
United States Tax Court
U.S. Master Tax Guide
U.S. Master Tax Guide (CCH)
KF6369 .A1 C6
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CCH Tax Research: Federal Tax Tab > CCH Explanations and Analysis > U.S. Master Tax Guide
USTC
U.S. Tax Cases

Note: U.S. Tax Cases publishes cases from the U.S. District Courts, the Court of Federal Claims, the U.S. Courts of Appeal, the U.S. Supreme Court, and state courts. It does NOT publish cases from the U.S. Tax Court.

Standard Federal Tax Reporter (CCH): Current U.S. Tax Cases: Advance Sheets Volume: KF6285 .C67
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*Use Volume 19 Case Table to locate ¶ number to look up in U.S. Tax Cases: Advance Sheets volume.

U.S. Tax Cases(CCH): v.35-1 (1935) to date (as bound):
KF6280 .A2 C63 Floor 4A

*61-1 USTC ¶15,325 = Volume 61-1, paragraph 15,325
*Look up case name in Table of Cases Reported to find paragraph (¶) number within volume.

Sample Citation: [61-1 USTC ¶15,325], U.S. District Court, East Dist. Tenn., Northeastern Div., William R. Scott v. United States of America, Club Dues: Athletic or sporting clubs: Golf course: Annual green fees. (Nov. 02, 1960)

CCH Tax Research: Sample Search: Federal Tax Tab > Primary Sources: Cases > Select United States Tax Cases > Enter: 61-1 USTC p15,325 ORWilliam R. Scott in Search Box > Search Tools > Narrow Search by Document Type: Select All Types or Specific Court > Search

LexisNexis: Sample Search: Sources Tab > Cases > Federal Courts Tax Cases > OK-Continue > Enter: 61-1 U.S. Tax Cas. and P15,325 OR William R. Scott OR November 2, 1960 in Search Box > Search

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