Sources of Federal Tax Materials

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Abbreviation

Full Name or Title

Library Source or Location

LexisNexis FEDTAX

Westlaw

AOD

Actions on Decisions

definition

IRS Positions (CCH)
KF6300 .A833 Law Tax

AOD, 1963–

FTX-AOD, 1967–

Acq.

Acquiescence

definition

Cumulative Bulletin
KF6301 .A43 Law Tax

CB, 1954–

FTX-CB, 1954–

AFTR

American Federal Tax Reports, 1st and 2d Series, 1923–

KF6285 .U543 Law Tax; Not updated after 1999

 

FTX-CS

BTA

Reports of the United States Board of Tax Appeals, 1924–1942

KF6280 .A2 T36 Law Tax

BTA

FTX-TCT

C.B.

Cumulative Bulletin

definition

KF6301 .A43 Law Tax

CB, 1954–

FTX-CB, 1954–

C.C.A.

Chief Counsel Advice

definition

 

CCA, Nov. 1998–

FTX-CCA, 1999–

 

Chief Counsel Notices

definition

 

IRSCCN, July 1998–

 

Cl. Ct.

United States Claims Court Reporter, 1982–1992

KF125.C5 Law Core

CLAIMS

FEDCL, 1945–

Ct. Cl.

Court of Claims Reports, 1856–1982

JU 3.9: Law Gov Docs

CLAIMS

FEDCL, 1945–
FEDCL-OLD, 1856–1944

Deleg. Order

Del.Order

Delegation Order

definition

Cumulative Bulletin
KF6301 .A43 Law Tax

CB, 1954–

FTX-DO, 1954–

 

Exemption rulings

definition

 

 

FTX-EXEMPT, 1994–

Fed. Cl.

Federal Claims Reporter, 1992–

KF125.C5 Law Core

CLAIMS

FEDCL

F.S.A.

Field Service Advice Memoranda

definition

 

FSA, 1992–

FTX-FSA, Full Coverage (1992– ) Selected Coverage (1976–1991)

GCM or Gen. Couns.Mem.

General Counsel's Memoranda

definition

IRS Positions
KF6300 .A833 Law Tax

GCM, 1967–

FTX-GCM, 1962–

 

Information letters

definition

 

 

FTX-INFO, 2000–

I.R.B.

Internal Revenue Bulletin, weekly

definition

KF6301. A44 Law Tax

CB, 1954–

FTX-CB,1954–

I.R.C.

Internal Revenue Code

KF6276.526.A19 I57 Law Tax (current edition on Reserve)

CODE

FTX-USCA

I.R.M.

Internal Revenue Manual

definition

KF6301 .I5 Law Tax

IRSMAN

RIA-IRM

I.R.-News Release

Internal Revenue News (Press) Releases

Cumulative Bulletin
KF6301 .A43 Law Tax

Standard Federal Tax Reporter
KF6285.S73 Law Tax

CB, 1954–

FTX-NR, 1981–

IRS Pos.

IRS Positions (CCH)

definition

KF6300 .A833 Law Tax
CCH Tax Research NetWork

 

 

 

Litigation bulletins

definition

 

 

FTX-LB, Full Coverage (1999– ) Selected Coverage (1986-1998)

LGM

Litigation guideline memoranda

definition

 

LGM, 1986– Mar. 1999

FTX-LGM, Full Coverage (1999– ) Selected Coverage (1986–1998)

LTR

Ltr.Rul.

Letter Rulings

definition

IRS Letter Rulings
KF6282 .A2 I77 Law Tax

PLR, 1954–

FTX-PLR, 1954–

Nonacq.

Nonacquiescence

definition

Cumulative Bulletin
KF6301 .A43 Law Tax

CB, 1954–

FTX-CB, 1954–

PLR

Priv. Ltr. Rul.

Private Letter Rulings

definition

IRS Letter Rulings
KF6282 .A2 I77 Law Tax

PLR, 1954–

FTX-PLR, 1954–

Reg.

Treas.Reg.

Treasury Regulations

 

 

 

 

Proposed Regulations

Cumulative Bulletin
KF6301 .A43 Law Tax

P-REGS, 1980–

CB, 1954–

FR, 1980–

 

 

Final Regulations

Income Tax Regulations
KF6357.5 .C64 Law Tax

Federal Tax Regulations
KF6276.99 .I57 Law Tax

TAXCFR

FTX-REG

Rev.Proc.

Revenue Procedures

definition

Cumulative Bulletin
KF6301 .A43 Law Tax

CB, 1954–

FTX-RP, 1954–

Rev. Rul.

Revenue Rulings, 1953–

definition

Cumulative Bulletin
KF6301 .A43 Law Tax

Standard Federal Tax Reporter
KF6285 .S73 Law Tax

CB, 1954–

FTX-RR, 1954–

SCA

Service Center Advice

definition

 

SCA, 1997–

FTX-SCA, 1999–

T.A.M.

Tech.Adv.Mem.

Technical Advice Memoranda

definition

IRS Letter Rulings
KF6282.A2 I77 Law Tax

PLR, 1954–

FTX-TAM, 1954–

T.C.

Reports of the United States Tax Court, 1942–

KF6280 .A2 T38 Law Tax

TC, 1942–

FTX-TCT, 1942–

T.C.M.

Tax Court Memorandum Decisions, 1942– (CCH)

KF6280 .A2 T29 Law Tax
CCH Tax Research NetWork

TCM, 1942–

FTX-TCT, 1942–

T.C. Memo

TC Memorandum Decisions (PH/RIA)

KF6280 .A2 T43 Law Tax (Set not updated after 1999)

TCM, 1942–

FTX-TCT, 1942–

T.D.

Treasury Decisions

definition

Cumulative Bulletin
KF6301 .A43 Law Tax

ALLREG

CB, 1954–

FTX-TD, 1980–

FTX-CB, 1954–

T.D.O.

Treasury Department Orders

definition

 

 

FTX-TDO, 1954–

T.M.

Technical Memorandum

definition

IRS Positions
KF6300 .A833 Law Tax

TM, 1967–

FTX-TM, 1967–

USTC

U.S. Tax Cases (CCH)

KF6280 .A2 U541 Law Tax
CCH Tax Research NetWork

TC, 1942–

FTX-TCT, 1924–

Return to tax research guide.

By Alison Ewing and Penny Mattson. Updated 10/2007.

  

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