Action on Decisions / Acquiscence Non-AcquiescenceCumulative Bulletin and Internal Revenue BulletinGeneral Counsel MemorandaNoticesRevenue ProceduresPrivate Letter RulingsRevenue RulingsTechnical Advice Memoranda
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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: Jan 31, 2014 URL: http://libguides.law.hofstra.edu/taxresearch Print Guide RSS Updates

Guide Intro and Document Abbreviations Print Page
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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
  • 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 




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Abbreviations

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
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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
516-463-5392 l lisa.a.spar@hofstra.edu
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