Tax

Category: Federal Tax Law

  • Tax Looseleaf Services

    Tax Looseleaf Services Some researches and tax practitioners start legal tax research with a tax looseleaf service. The tax looseleafs are helpful because they combine the current version of the Internal Revenue Code (“IRC”) and the IRS Regulations with detailed explanations and analysis of the IRC and Regulations and case annotations. Using Tax Looseleaf Services…

  • Internal Revenue Bulletin

    About Internal Revenue Bulletin: The Internal Revenue Bulletin (IRB) is a weekly publication summarizing various U.S. Internal Revenue Service (IRS) administrative rulings….

  • Daily Tax Report

    Daily Tax Report (Source: BNA) Details What this service is: This uniquely detailed notification service helps you thoroughly monitor the full spectrum of issues in taxation, pensions, and accounting, every business day — supplemented with daily e-mail alerts and access to full-text documents. What it helps you do: Keep up with all major tax-related federal…

  • Technical Advice Memoranda

    Technical Advice Memoranda Overview A technical advice memorandum, or TAM, is guidance furnished by the Office of Chief Counsel upon the request of an IRS director or an area director, appeals, in response to technical or procedural questions that develop during a proceeding. A request for a TAM generally stems from an examination of a…

  • Procedural Rules

    Procedural Rules Revenue Procedures and Procedural Rules (Publication) Citing Revenue Procedures and Procedural Rules with Bluebook See Bluebook Rule 14.5.2(a). Examples of Revenue Procedures: Rev. Proc. 85-47, 1985-2 C.B. 39. Rev. Proc. 85-47, 1985-37 I.R.B. 10. Examples of Procedural Rules: See Bluebook Practitioners’ Notes P.5 for information on citing the current version of federal Treasury…

  • Internal Revenue Code

    About Internal Revenue Code: The Internal Revenue Code Of 1986 (IRC) is an enactment or legislation passed by Congress that specifies what income is to be taxed, how it is to be taxed, and what may be deducted from taxable income. Court cases, regulations, revenue rules, and revenue procedures attem…

  • Cumulative Bulletin

    Cumulative Bulletin means:a hardbound compilation of the material in the Internal Revenue Bulletin, usually issued semiannually….

  • Treasury Regulations

    Treasury Regulations Treasury Regulations Treasury Regulations, commonly referred to as Federal tax regulations, pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of Treasury. Index of the Treasury Regulations CHAPTER I – INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Subchapter A –…