Federal+Tax+Materials

=**Federal Tax Materials**=

**__COURT STRUCTURE __**  A final IRS determination of tax liability can be reviewed in any one of three trial courts:


 * 1) [|Tax Court]: Court established under Article I of Constitution to redetermine tax deficiencies. This site carries recent (1999-) opinions, rules, forms, and related materials. Taxpayer may sue before paying tax. The court issues three types of decisions:

__Regular decisions __: Important decisions published by the court in the **Tax Court Reports** [**KF6280 .A2 T37 ** ] (T.C.); reprinted by CCH **Tax Court Reporter** [**KF6285 .C675 1947 ** ] and by RIA **Tax Court Reports**. Cited by T.C. volume and page.

__Memorandum decisions __: Routine decisions, published by CCH **Tax Court Reporter** [**KF6285 .C675 1947 ** ] and by RIA **Tax Court Reports**. Usually cited by year and decision number.

__Small cases division decisions __: Cases under $50,000. Not reported or cited as precedent (although sometimes available in the **Tax Notes Microfiche Database**).

1A. __Board of Tax Appeals__: Forerunner (1924-1942) of the Tax Court; decisions printed in **B.T.A. Reports**. [**KF6280 .A2 T36] **

__U.S. District Courts __: Taxpayer must pay tax and sue for refund. Some decisions published in **Federal Supplement**; others in CCH **U.S. Tax Cases** (USTC) or RIA **American Federal Tax Reports** (AFTR and AFTR 2nd).

__U.S. Court of Federal Claims __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Taxpayer must pay tax and sue for refund. Some decisions published in West **Federal Claims Reporter**; others in **USTC** or **AFTR**. Predecessors: Court of Claims, reported in Claims Court Reports (1856-1982); Claims Court, reported in West Claims Court Reporter (1982-1992).

__<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Appellate review __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Tax Court and District Court decisions are reviewed by the U.S. Court of Appeals for the taxpayer's residence. Court of Federal Claims decisions are reviewed by the U.S. Court of Appeals for the Federal Circuit. Some appeals opinions are published in **Federal Reporter**; others in **USTC** or **AFTR**.

__<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Supreme Court Review __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: The Supreme Court rarely reviews tax cases; when it does, its opinions appear in the usual Supreme Court reports, as well as in the **Internal Revenue Bulletin**, **USTC**, and **AFTR**.

__<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">IRS Acquiescences and Non-acquiescenses __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: The IRS is not bound by any court lower than the Supreme Court (although it will follow the holdings of that lower court when before it). If, however, the IRS decides to "acquiesce in" (follow) an adverse Tax Court opinion, it will publish a notice of acquiescence in the **Internal Revenue Bulletin**; "non-acquiescenses" (rejections of adverse holdings) are also published. These are noted in tax citators, and the "Actions on Decisions" explaining the IRS's decision are printed in CCH __IRS Positions__.

__<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Online availability __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: The decisions of all the above courts are on Lexis and Westlaw.

**__<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">IRC ORGANIZATION __** <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> The present IRC appears in the __United States Code__ as Title 26; it is, however, usually cited as the IRC, not as Title 26. The IRC is divided into the following nine subtitles, designated by capital letters: A. Income Taxes (section 1 et seq.) B. Estate and Gift Taxes (sec. 2001 et seq.) C. Employment Taxes (sec. 3101 et seq.) D. Miscellaneous Excise Taxes (sec. 4001 et seq.) E. Alcohol, Tobacco, and Certain Other Excise Taxes (sec. 5001 et seq.) F. Procedure and Administration (sec. 6001 et seq.) G. Joint Committee on Taxation (sec. 8001 et seq.) H. Financing of Presidential Election Campaigns (sec. 9001 et seq.) I. Trust Fund Code (sec. 9500 et seq.)

Since section numbers run continuously through the IRC, __only__ cite the section, not the subtitle or any other broader subdivision.

The official text is found in Title 26 of the **USC**; the unofficial __USCA__ and __USCS__. The most useful editions for tax research are in the **Standard Federal Tax Reporter** [KF 6285 .C67] and the **U.S. Tax Reporter**, [KF 6285 .P919] which support the IRC text with helpful research aids and commentary.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Where to find the IRC __**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">:

__<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Internet sources __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: The USC, including title 26 (the IRC), are available on [|GPO Access] and the [|Cornell Legal Information Institute].

__<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Pending amendments to the IRC __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: The following sources provide useful lists of pending tax bills and their status (and with references to the IRC sections they would affect):
 * **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Standard Federal Tax Reporter **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: [KF 6285 .C67] New Matters volume
 * **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">U.S. Tax Reporter **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: [KF 6285 .P919] Recent Developments volume
 * **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Tax Notes **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> (weekly newsletter: Legislation section
 * **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Tax Management Primary Sources **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Current Congress binder.

**__<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">REGULATIONS __**


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Classification __**__<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: __
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Legislative Regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Issued under a specific congressional grant of authority, contained in an IRC section, they state technical rules to implement general statutes, and have the authority of the IRC itself.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Interpretive Regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Regulations for the enforcement of IRC provisions, they are subject to challenge if they do not reflect congressional legislative intent. Most IRS regulations are "interpretive."
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Procedural Regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Govern practice before the IRS, and are supplemented by various procedural decisions and practice manuals issued by the agency.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Status __**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">:
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Proposed Regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Published for public comment before adoption, with no present effect; but their adoption can affect pending cases, and they suggest IRS policies (and are even regarded by the IRS as "substantial authority," reliance upon which will avoid the assessment of tax penalties; (90-1 C.B. 328). Identified by **project numbers** indicating the IRS division preparing them, the project number, and the year (e.g., proposed regulation CO-14-89 was the 14th regulation project begun by the IRS Corporate Division in 1989).


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Temporary Regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Sometimes issued at the same time as proposed regulations, they remain in effect until final regulations are issued, and are adopted when immediate regulatory action is needed. They are assigned **treasury decision (T.D.)** numbers in order of their issuance.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Final Regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Permanent, effective regulations, assigned **treasury decision** **(T.D.)** numbers in order of their issuance.

· <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">final and temporary regulations in main volumes in IRC section order; proposed regulations in __USTC Advance Sheets Volume__.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Where published __**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: IRS proposed, temporary, and final rules are published in the daily **Federal Register** and in the IRS's weekly . Also published in:

· <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">final and temporary regulations in main volumes in IRC section order; proposed regulations in separate __Proposed Regulations__ volume.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">How numbered and codified __**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">:
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Section numbering __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: The first number indicates the regulation's subject, the second the IRC section under which it is issued, and the third its order in the codification. Subject numbers are **1=Income** **Tax**; **20=Estate Tax**; **25=Gift Tax**; **26= Generation-Skipping Tax**; **301=Practice and Procedure**; and **601= Procedural Rules**: e.g., section 1.332-5 deals with income tax under IRC sec. 332.


 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Note that regulations are frequently cited by Treasury Decision (T.D.) number assigned them when first issued, and not by section number **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">. When a treasury decision is first published, it will note the section numbers of the regulations adopted, and history notes following regulations in most compilations note the T.D. numbers adopting and amending them.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Codification __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: IRS regulations are codified in Title 26 of the __Code of Federal Regulations__, although they are rarely cited by their CFR title.

**__<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">DECISIONS AND RULINGS __**


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Binding authority __**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> (published in the ):


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Treasury Decisions (T.D.) __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: As mentioned above, used to adopt regulations; their preambles provide useful background information on regulations adopted. Numbered in order of issuance.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Revenue Rulings (Rev.Rul.) __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Rulings, on particular fact issues submitted by taxpayers, of general interest and reviewed by senior IRS officers. Can be cited as precedent. Numbered by year and sequence: e.g., Rev.Rul. 91-5 is the 5th ruling issued in 1991.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Revenue Procedures (Rev.Proc.) __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Rulings on procedural issues. Can be cited as precedent. Numbered by year and sequence: e.g., Rev.Proc. 92-10.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Persuasive only __**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> (not officially published by IRS):


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Private Letter Rulings (LTR) __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> : Rulings, on particular fact issues submitted by taxpayers, not binding on the IRS and not cited as precedent; but still suggesting IRS policy. Numbered by year and by week and order of issuance: e.g., LTR 903050 was the 50th ruling issued in the 30th week of 1990. Not published by the IRS; but available on microfiche (and indexed) by the CCH **IRS Private Letter Rulings Reports** and by the **Tax Notes Microfiche Database**. Many more recent letters on now on the IRS internet site.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Technical Advice Memoranda (TAM) __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Rulings on audit issues; numbered as, and available with, private letter rulings.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">General Counsel Memoranda (GCM) __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Explain the authorities behind revenue and letter rulings and TAMs. Numbered in order of issuance: e.g. GCM 40,120. CCH **IRS Positions**, [KF 6301 .A6] provides cross-reference tables to rulings they deal with.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Actions on Decisions (AOD) __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Explain IRS decisions whether to appeal adverse court rulings or to "acquiesce or nonacquiesce" (follow or reject) adverse Tax Court rulings. Numbered by year and order of issuance: e.g. AOD 1990-012. In CCH **IRS Positions**, [KF 6301 .A6] with cross-reference tables, arranged by taxpayer name, to court rulings.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Technical Memoranda __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Background material on proposed regulations. In CCH **IRS Positions** [KF 6301 .A6].


 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">[|Internal Revenue Manual]: Published by CCH in Administrative and in Audit series. Contains internal procedures and guidelines of the IRS. Available on Westlaw and Lexis.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Forms __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: The IRS issues many official tax forms, usually initially printed in the **Internal Revenue Bulletin**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> and annually compiled and printed by the Government Printing Office; conveniently collected in the CCH **Federal Tax Forms**, and in other sets. They are available on the IRS internet site.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Miscellaneous issuances __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: "Notices," "news releases," and similar documents, often issued to notify the public of new IRS policies and positions. Some are published in the **Internal Revenue Bulletin**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">; others show up only in commercial services, such as the New Matters volume of the **Standard Federal Tax Reporter**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> and the Current Developments volume of the **U.S. Tax Reporter**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">. The finding list sections of these volumes (particularly those for past years) are good places to start tracking down these fugitive items.


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Online availability __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: All the above IRS issuances, except IRS forms, publications, and some miscellaneous issuances, are available on Lexis and Westlaw; many current ones are on the [|IRS internet site].


 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">CITATORS __**


 * **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">RIA U.S. Tax Reporter Citator **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: The best tax citator. Arranged chronologically in several bound volumes and current paperback supplements.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Court opinions __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Arranged alphabetically by taxpayer name. Notes IRS acquiesences or nonacquiesences.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">IRS regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Arranged by T.D. number (__not__ section number).
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">IRS rulings __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Listed in numerical order.


 * **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">CCH Standard Federal Tax Reporter Citator **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Less useful, in that it lists only citing cases cited by the __Reporter__. Published in looseleaf volumes.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Court opinions __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Arranged alphabetically by taxpayer name. Notes IRS acquiescenses or nonacquiescences.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">IRS regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Arranged by T.D. number (__not__ section number).
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">IRS rulings __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Listed in numerical order.


 * **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Shepard's Federal Tax Citations **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Probably least useful for tax research.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Statutes __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Cites by all federal courts other than Tax Court. Arranged by USC title.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Court opinions __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Covers all federal courts other than Tax Court. Arranged by citation (not by taxpayer name). Tax Court and B.T.A. decisions are covered by __Shepard's U.S. Administrative Citations__.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">IRS Regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Cites by all federal courts other than Tax Court. Arranged by CFR Title. Does list Tax Court citations to regulations by T.D. number.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">IRS rulings __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Cites by all federal courts, including Tax Court. Arranged in numerical order.

The large CCH and RIA looseleaf sets noted below are arranged by IRC section. They offer one research route; but other treatises, topically arranged, may offer better integration and understanding of some issues.
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">HOW TO USE A FEW BASIC TAX PUBLICATIONS **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">

Four of these topically arranged, multivolume treatises are: <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> There are also many specialized monographs, offering very detailed discussion of certain tax issues:
 * **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Merten's Law of Federal Income Taxation **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> [KF 6365 .M41]
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Rabkin and Johnson's **Federal Income, Gift, and Estate Taxation** [KF 6335 .A6 R113]
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">RIA **Federal Tax Coordinator 2d**
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Bender's **Federal Tax Service**
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">BNA **Tax Management Portfolio** [KF 6289 .A1 T2] is a collection of over 100 of these. The library does not keep this publication up-to-date in print. You may access the Portfolios [|online] under BNA Databases. Similarly, the primary source material published in the IRS **Internal Revenue Bulletin**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> is reprinted in many other sources; **Merten's**, for instance, prints all revenue rulings and treasury decisions, and the **Coordinator** reprints the **Internal Revenue Bulletin**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> in its entirety.

**Standard Federal Tax Reporter**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> and **U.S. Tax Reporter**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Both multivolume looseleaf services, arranged by IRC section.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">IRC section access __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: If you already know the IRC section on point, merely turn to the appropriate volume to find in one place the section's text, excerpts from or references to congressional committee reports forming its legislative history, the text of IRS final and temporary regulations adopted under the section, explanatory editorial commentary provided by the publisher, and summaries (arranged by subject) of court opinions and IRS issuances interpreting the section.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Subject access __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Check the subject index in the Index Volume of both sets. Note that references are to paragraph numbers assigned textual material, __not__ to page numbers.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Updating __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: After reading the main volume text, note the paragraph number of the material on point, go to the "New Matters Volume" of the **SFT Reporter** or the "Recent Developments Volume" of **U.S. Tax Reporter**, and check the tables cross-referencing from paragraph numbers in the main volumes to paragraph numbers assigned new materials filed in the updating volume: here you will find any recent court opinions, IRS issuances, or similar materials that update the subject researched.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Checking for pending legislation __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Check the legislation status tables in the **SFT Reporter's** "New Matters Volume" and **U.S. Tax Reporter's** "Recent Developments Volume" for pending bills that may affect IRC sections.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Checking for proposed regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Check the **SFT Reporter's** "USTC Advance Sheets Volume" and **U.S. Tax Reporter's** "Proposed Regulations" volume for the text of proposed regulations, and tables showing which present regulations they would affect.

**Internal Revenue Bulletin**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Published weekly by the IRS, cumulated semi-annually as the __Cumulative Bulletin__, the official source for most IRS documents. The weekly __Bulletin__ prints in Part I, in IRC section order, revenue rulings, final regulations, and Supreme Court decisions; Part II treaties, tax statutes, and congressional committee reports; Part III notices and revenue procedures; and Part IV miscellaneous items, including proposed regulations. Tables of contents and cumulative finding lists indicate on what pages items are printed.


 * **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Cumulative Bulletin **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Published twice a year and designated by year and number; thus, 91-2 C.B. is the second **Cumulative Bulletin** published in 1991. Reprints, in IRC section order, most items published in the weekly __Bulletin__ (legislation and committee reports are often collected in a third volume). Finding lists indicate on what pages items are printed, and subject index is provided.
 * **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Bulletin Index-Digest **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: No longer published, but useful in finding older Bulletin material. Finding lists give C.B. citations to new statutes and regulations; and in both numerical and IRC section order citations to digest headings under which revenue rulings and procedures, Supreme Court opinions, and adverse Tax Court opinions (to which the IRS has acquiesced or nonacquiesced) are summarized; the digests in turn give C.B. citations for these items. Once an appropriate Digest heading is located, all C.B. material on that subject is thus summarized in one place.

**Tax Notes**<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> (Tax Analysts): Daily (online through Lexis) and weekly (both on Lexis and printed), the fullest summary and collection of current tax-related material. Digests or summarizes all newly available IRS issuances and regulations, court opinions, legislative developments, and similar material; and includes articles on important new tax issues. Access provided by detailed table of contents in weekly issues and by quarterly index: these allow the researcher to locate materials by number, by subject, and by IRC section involved.
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Tax Notes Microfiche Data Base **<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> provides full text of all items noted in **Tax Notes**, arranged by document numbers assigned by the newsletter.