This document provides guidance on properly citing to various types of primary legal authorities in tax law. It lists different categories of primary authorities such as committee reports, provisions in the Internal Revenue Code, Treasury regulations, revenue rulings, notices, private letter rulings, court decisions, and Supreme Court cases. For each type of authority, it provides examples of the proper citation format, including whether to cite to a temporary bulletin citation or permanent cumulative bulletin citation. It also explains how to include indications of IRS acquiescence or nonacquiescence to court decisions in citations.
Bankr. L. Rep. P 68,789 in Re Fidelity Mortgage Investors, Debtor. Lifetime Communities, Inc. v. The Administrative Office of The United States Courts, 690 F.2d 35, 2d Cir. (1982)
This document provides guidance on properly citing to various types of primary legal authorities in tax law. It lists different categories of primary authorities such as committee reports, provisions in the Internal Revenue Code, Treasury regulations, revenue rulings, notices, private letter rulings, court decisions, and Supreme Court cases. For each type of authority, it provides examples of the proper citation format, including whether to cite to a temporary bulletin citation or permanent cumulative bulletin citation. It also explains how to include indications of IRS acquiescence or nonacquiescence to court decisions in citations.
This document provides guidance on properly citing to various types of primary legal authorities in tax law. It lists different categories of primary authorities such as committee reports, provisions in the Internal Revenue Code, Treasury regulations, revenue rulings, notices, private letter rulings, court decisions, and Supreme Court cases. For each type of authority, it provides examples of the proper citation format, including whether to cite to a temporary bulletin citation or permanent cumulative bulletin citation. It also explains how to include indications of IRS acquiescence or nonacquiescence to court decisions in citations.
This document provides guidance on properly citing to various types of primary legal authorities in tax law. It lists different categories of primary authorities such as committee reports, provisions in the Internal Revenue Code, Treasury regulations, revenue rulings, notices, private letter rulings, court decisions, and Supreme Court cases. For each type of authority, it provides examples of the proper citation format, including whether to cite to a temporary bulletin citation or permanent cumulative bulletin citation. It also explains how to include indications of IRS acquiescence or nonacquiescence to court decisions in citations.
PRIMARY
AUTHORITY
CITATION
Committee
Report
House
Committee
on
Ways
and
Means,
H.Rep.
No
432,
98th
Cong.,
2d
Sess.
(March
5,
1984).
Internal
Revenue
Code
Sec.
469
(e)(1)(A).
Treasury
Regulation
–
final
Reg.
Sec.
1.269-‐1(a)(3).
Treasury
Regulation
–
proposed
Prop.
Reg.
Sec.
1.704-‐3(c).
Treasury
Regulation
–
temporary
Temp.
Reg.
Sec.
1.441-‐1T(a)(2).
Revenue
Ruling
–
temporary
cite
Rev.
Rul.
84-‐101,
1984-‐28
I.R.B.
5.
Revenue
Ruling
–
permanent
cite
Rev.
Rul.
54-‐56,
1954-‐2
C.B.
108.
Revenue
Procedure
–
temporary
cite
Rev.
Proc.
93-‐15,
1993-‐3
I.R.B.
12.
Revenue
Procedure
–
Permanent
cite
Rev.
Proc.
88-‐12,
1988-‐1
C.B.
17.
Announcement
–
Temporary
cite
Ann.
2011-‐77,
2001-‐30
I.R.B.
83.
Announcement
–
Permanent
cite
Ann.
2001-‐77,
2001-‐2
C.B.
83.
Notice
–
Temporary
citation
Notice
2002-‐64,
2002-‐41
I.R.B.
690.
Notice
–
Permanent
citation
Notice
2002-‐64,
2002-‐2
C.B.
690.
Private
Letter
Ruling
LTR
8450056
(PLR)
or
LTR
200343030
(PLR)
U.S.
Tax
Court-‐
regular
decision
J.B.
Linderman,
60
T.C.
609
(1973)
U.S.
Tax
Court
–
memorandum
decision
Thomas
E.
Lesslie,
36
TCM
495
(1977),
T.C.
Memo
¶77,111.
Acquiescence
Phillip
G.
Larson,
66
T.C.
159
(1976),
acq.
1979-‐1
C.B.
1.
U.S.
District
Court
Arnold
v.
U.S.,
289
F.
Supp.
206,
68-‐2
USTC
¶9590,
22
A.F.T.R.2d
5661
(E.D.
N.Y.,
1968)
U.S.
Court
of
Federal
Claims
Zuchman
v.
U.S.,
524
F.2d
729,
75-‐2
USTC
¶
9778,
36
A.F.T.R.2d
75-‐6193
(Cl.
Ct.,
1975)
U.S.
Court
of
Appeals
Comm.
V.
Percy
W.
Phillips,
275
F.
2d
33,
60-‐1
USTC
¶9294,
5
A.F.T.R.2d
855
(4th
Cir.,
1960).
U.S.
Supreme
Court
Commissioner
v.
Duberstein,
363
U.S.
278,
80
S.
St.
1190,
60-‐2
USTC
¶9515,
5
A.F.T.R.2d
1626
(1960)
Temporary
cite
–
Refers
to
Internal
Revenue
Bulletins
which
are
published
weekly.
Permanent
cite
–
Refers
to
Cumulative
Bulletin
(C.B.)
which
is
printed
semiannually
and
includes
IRS
pronouncements,
previously
included
in
a
weekly
bulletin.
Citations
should
be
to
the
C.B.
unless
it
is
not
contained
in
the
most
recent
C.B.
Acquiescence
–
Whenever
the
IRS
indicates
that
it
will
accept
the
decision
of
the
court,
it
should
be
included
in
the
citation
by
adding
acq.
followed
by
the
citation
to
the
bulletin
where
the
acquiescence
can
be
found.
If
the
IRS
indicates
that
it
will
not
accept
t he
ruling
by
nonacquiescence
this
is
also
cited
as
nonacq.
followed
by
reference
to
bulletin.
Bankr. L. Rep. P 68,789 in Re Fidelity Mortgage Investors, Debtor. Lifetime Communities, Inc. v. The Administrative Office of The United States Courts, 690 F.2d 35, 2d Cir. (1982)