Action on Decisions / Acquiscence Non-AcquiescenceCumulative Bulletin and Internal Revenue BulletinGeneral Counsel MemorandaNoticesPrivate Letter RulingsRevenue ProceduresRevenue RulingsTechnical Advice Memoranda
This is the "Guide Intro and Document Abbreviations" page of the "Federal Tax Research" guide.
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Federal Tax Research   Tags: federal, federal statutes, research, tax  

Use this guide as an introduction to researching federal tax questions, for tax policy research and for finding IRS documents and other tax-related materials.
Last Updated: Aug 26, 2014 URL: Print Guide RSS Updates

Guide Intro and Document Abbreviations Print Page

Guide Introduction

This Guide is designed to serve 2 distinct purposes ; 

1.  To assist students working on journals in finding tax sources, and

2.  As a starting point for a tax research project.  Please note this guide is not comprehensive.

How to use this Guide:

  • For Source gathering:
    • To find tax sources, first identify document.  See the abbreviations listing at right  if you are not sure what type of document you are looking for.
    • If you need to find a specific type of document, use the appropriate tab.  Check the IRS Documents tab a list of many of the IRS documents
    • If you do not find the document you need in this guide, check other research guides, linked in the box below. 
    • See Uniform Probate Code box below to locate the UPC
    • See Journal Cite Checking guide for more guidance on source gathering
  • For Research  (under construction)
    • See Tax Policy Resources tab for links and references useful for Tax Policy research
    • Use Preemption checklist tab for a quick check that your topic has not been written on elsewhere.  See tab for link to a comprehensive preemption check guide.
    • See Paper Writing guide for more guidance on research for writing a paper


Find Tax Research Guides

One great way to get started on your research, is to find a research guide.   You can search Google or your favorite search engine with "research guide". 

Recommended tax research guides 



Abbreviations key for frequently cited IRS (and other tax) documents (Bluebook format in italics):

  • acq or nonacq. - Notices of Acquiescence or Nonacquiescence
  • action on dec. also AOD - Actions on Decisions
  • ann - Announcements
  • CCA - Chief Counsel Advice
  • C.B. - Cumulative Bulletin
  • C.F.R. - Code of Federal Regulations
  • DO , also DLO - Delegation Order
  • FR, also Fed. Reg. - Federal Register
  • F.S.A.  -  Field Service Advice
  • Gen. Couns. Mem. also GCM - General Counsel Memoranda
  • I.R.B. - Internal Revenue Bulletin
  • I.R.C. - Internal Revenue Code: Title 26 of the United States Code
  • IRM - Internal Revenue Manual
  • Priv. Ltr. Rul. also PLR or LR - Private Letter Rulings
  • Prop. Treas. Reg. - Proposed Treasury Regulation
  • Rev. Proc. - Revenue Procedures
  • Rev. Rul. - Revenue Rulings
  • T.D. - Treasury Decision (regulation with preamble)
  • Tech. Adv. Mem. also TAM, T.A. Memo. - Technical Advice Memoranda
  • T.C.M. - Tax Court Memorandum decisions
  • T.M.  also Tech. Mem. - Technical Memorandum (not the same as a TAM)
  • Treas. Reg. - Treasury Regulations: Title 26 of the Code of Federal Regulations

Uniform Probate Code

Uniform Probate Code can be found:

Assistant Director for Reference and Instruction

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Lisa Spar l Assistant Director for Reference and Instructional Services and Special Professor of Law
Law Library l 122 Hofstra University, Hempstead, NY 11549
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