Federal Income Tax Documents

Federal Tax Research: Documents and Resources

The following entry describes the main types of federal income tax documents and indicates the most common resources for locating them.

This section comprises:

• The Internal Revenue Code (IRC)
• The Treasury Regulations (Treas.Reg.)
• IRS Rulings and Pronouncements
• Tax Court Decisions

Internal Revenue Code (IRC)

Federal tax statutes are codified in Title 26 of the United States Code. Title 26 is commonly
referred to as the Internal Revenue Code (IRC). The first IRC was passed in 1939. The IRC of 1939
was then comprehensively revised by, and replaced by, the IRC of 1954. The next version of the IRC was the IRC of 1986. The Tax Reform Act of 1986 substantively amended the IRC of 1954, so the statute was renamed the IRC of 1986.

United States Code (USC), Title 26

(Also: United States Code Annotated (USCA) and United States Code Service (USCS)). See in Internet the code here or in uscode.house.gov/search/criteria.shtml.

• CCH Standard Federal Tax Reporter (Chicago, Ill.: Commerce Clearing House,
  1945 – .)
• RIA United States Tax Reporter. (N.Y.: Research Institute of America, 1990- )

Treasury Regulations (Treas.Reg.)

The Internal Revenue Service is a bureau of the Department of the Treasury and is under the
direction of the Commissioner of Internal Revenue. IRC Sec. 7805(a) grants the Secretary of the
Treasury the authority to promulgate rules and regulations necessary for the enforcement of the tax laws. There are two kinds of regulations: general and legislative. General (or “interpretive”) regulations are issued under the IRS’s general authority to interpret the language of the IRC; they are subject to challenge if they do not reflect congressional intent. Legislative regulations are authorized by Congress to provide the substantive requirements of a specific IRC provision. Legislative regulations carry nearly the same authority as the IRC itself.

Proposed Regulations

At least 30 days before a regulation is published in final form, it must be issued in proposed
form, allowing the public time to issue comments on it. Proposed regulations are published
in the Federal Register. It can take months or years before a proposed regulation is adopted
as a final regulation. Neither the IRS nor the courts are bound by proposed regulations;
however, they can be useful in indicating the IRS’s position.

• Federal Register. (Washington: Office of the Federal Register, National Archives
  and record service, 1936- .)
• Internal Revenue Bulltein/Cumulative Bulletin under “Notice of Proposed Rulemaking.” (Washington: Department of the Treasury, Internal Revenue Service, 1919-1921, 1922-1968, 1969- .)
• BNA Daily Tax Report. (Washington: Bureau of National Affairs, 1994- .)
• CCH Standard Federal Tax Reporter. (Chicago, Ill.:Commerce Clearing House, 1945 – .)
• RIA United States Tax Reporter. (N.Y.: Research Institute of America, 1990- .)
• CCH Federal Tax Service. (Chicago: Commerce Clearing House, 1989-1998.). Available as a Web subscription service.
• Internet: gpoaccess.gov/fr/

Final Regulations

Final Regulations are issued as Treasury Decisions (T.D.) and are first published in the Federal
Register. They are officially cited as Title 26 of the Code of Federal Regulations.

• Federal Register. (Washington: Office of the Federal Register, National Archives
  and record service, 1936- .)
• Internal Revenue Bulletin/Cumulative Bulletin (as T.D.). (Washington: Department of the Treasury, Internal Revenue Service,1919-1921, 1922-1968, 1969- .)
• BNA Daily Tax Report. (Washington: Bureau of National Affairs, 1994- .)
• CCH Standard Federal Tax Reporter. (Chicago, Ill.: Commerce Clearing House, 1945 – .)
• RIA United States Tax Reporter. (N.Y.: Research Institute of America, 1990- .)
• Lexis and Westlaw platforms.

Temporary Regulations

The IRS occasionally issues Temporary Regulations in response to change in the IRC or in
its interpretation. Temporary Regulations are effective upon publication, but the IRS must
simultaneously issue the Regulations in proposed form. Temporary Regulations automatically
expire three years after issuance. Taxpayers should follow Temporary Regulations as if
they were final.

• Federal Register. (Washington: Office of the Federal Register, National Archives
  and record service, 1936- .)
• Internal Revenue Bulletin/Cumulative Bulletin (as T.D). (Washington: Department of the Treasury, Internal Revenue Service,1919-1921, 1922-1968, 1969- .)
• BNA Daily Tax Report. (Washington: Bureau of National Affairs, 1994- .)
• CCH Standard Federal Tax Reporter. (Chicago, Ill.: Commerce Clearing House, 1945- .)
• RIA United States Tax Reporter. (N.Y.: Research Institute of America, 1990- .)
• Lexis and Westlaw platforms

IRS Rulings and Pronouncements

The IRS issues various types of rulings and pronouncements, some of which are officially published by the IRS (in the IRS Bulletin) and may be cited as precedent and some of which are not officially published and cannot be cited as precedent.

Treasury Decisions (T.D.)

Treasury Decisions are used to adopt regulations and provide helpful background information
on those regulations. They are officially published in the IRS Bulletin.

• Internal Revenue Bulletin/Cumulative Bulletin. (Washington: Department of the Treasury, Internal Revenue Service, 1919-1921, 1922-1968, 1969- .)
• Lexis and Westlaw platforms.

Revenue Rulings (Rev.Rul.)

A Revenue Ruling is an official pronouncement of the IRS’s National Office that applies the
IRC and Regulations to a particular set of facts. The Ruling is usually written in response to
a taxpayer request. A Revenue Ruling may be revoked or amended at any time; they are not
final and conclusive. They do not carry as much authoritative weight as Treasury Regulations,
but they may be cited as precedent. A Revenue Ruling is identified by the last two digits
of the year in which it was issued and then by the sequential number for that year (e.g.,
Rev.Rul. 90-15 indicates the 15th ruling from 1990).

• Internal Revenue Bulletin/Cumulative Bulletin. (Washington: Department of
  the Treasury, Internal Revenue Service, 1919-1921, 1922-1968, 1969- .)
• BNA Daily Tax Report. (Washington: Bureau of National Affairs, 1994- .)
• CCH Standard Federal Tax Reporter. (Chicago, Ill.: Commerce Clearing House, 1945- .)
• RIA United States Tax Reporter. (N.Y.: Research Institute of America, 1990- .)
• Tax Notes. (Washington, D.C.: Tax Analysts and Advocates, 1972- .)
• Lexis and Westlaw platforms.

Revenue Procedures (Rev.Proc.)

A Revenue Procedure is an official statement by the IRS about the practices and procedures
to be followed by taxpayers or by the IRS. It may be cited as precedent.

• Internal Revenue Bulletin/Cumulative Bulletin. (Washington: Department of
  the Treasury, Internal Revenue Service, 1919-1921, 1922-1968, 1969- .)
• BNA Daily Tax Report. (Washington: Bureau of National Affairs, 1994- .)
• CCH Standard Federal Tax Reporter. (Chicago, Ill.: Commerce Clearing House, 1945- .)
• RIA United States Tax Reporter. (N.Y.: Research Institute of America, 1990- .)
• Tax Notes. (Washington: Tax Analysts and Advocates, 1972- .)
• Lexis and Westlaw platforms.

Private Letter Rulings (Priv.Ltr.Rul.; LTR)

The IRS’s National Office issues Private Letter Rulings, also called “Letter Rulings,” in
response to a taxpayer’s request for the IRS’s interpretations of the IRC and regulations
regarding a particular situation (usually a prospective transaction). Letter Rulings are not
binding on the IRS and cannot be cited as precedent, but they can provide useful information
on how the IRS may treat a similar transaction. They are numbered by the year, week,
and order of issuance (e.g., LTR 923242 indicates the 42nd ruling issued in the 32nd week of
1992).

• BNA Daily Tax Report (summaries). (Washington: Bureau of National Affairs,
  1994- .)
• CCH IRS Letter Rulings Reporter (Chicago, Ill.: Commerce Clearing House, 1977- ).
• RIA United StatesTax Reporter. (N.Y.: Research Institute of America, 1990-.)
• Tax Notes (summaries). (Washington: Tax Analysts and Advocates, 1972- .)
• Lexis and Westlaw platforms.

Actions on Decisions (AOD)

An Action on Decision (AOD) is a legal memorandum issued by the IRS Chief Counsel’s
office whenever a court, other than the U.S. Tax Court, rules against the government in a
case. The action on decision recommends the action that the IRS should take in response
to the decision.

• Internal Revenue Bulletin/Cumulative Bulletin. (Washington: Department of
  the Treasury, Internal Revenue Service, 1919-1921, 1922-1968, 1969- .)
• CCH IRS Positions Reporter. (Chicago: Commerce Clearing House, 1982- .)
• CCH Standard Federal Tax Reporter. (Chicago, Ill. : Commerce Clearing House,
  1945- .)
• RIA United States Tax Reporter. (N.Y.: Research Institute of America, 1990- .)
• Lexis and Westlaw

Technical Advice Memoranda (Tech.Adv.Mem.; TAM)

When an IRS district office requests technical advice relating to an audit or refund claim,
the IRS national office responds by providing Technical Advice Memoranda (TAM) that
offer guidance on applying the tax law to a transaction that has already occurred. The TAM
applies only to the taxpayer whose audit or refund claim was in question. However, they may
be useful to other taxpayers in providing the IRS’s position in a given area. TAMs are not
included in any official IRS publication.

• CCH IRS Letter Rulings Reporter. (Chicago, Ill.: Commerce Clearing House,
  1977- .)
• CCH IRS Positions Reporter. (Chicago: Commerce Clearing House, 1982- .)
• Lexis and Westlaw platforms

Technical Memoranda (TM)

Technical Memoranda (TM) are government documents that explain the rationale behind
Treasury Decisions. They generally provide background information on regulations.

• CCH IRS Positions Reporter. (Chicago: Commerce Clearing House, 1982- .)
• Lexis and Westlaw platforms.

General Counsel Memoranda (GCM; Gen.Couns.Mem.)

General Counsel Memoranda (GCM) provide the reasoning used in Revenue Rulings, Technical
Advice Memoranda, and Private Letter Rulings.

• BNA Daily Tax Report. (Washington: Bureau of National Affairs, 1994- .)
• CCH IRS Positions Reporter. (Chicago: Commerce Clearing House, 1982- .)
• Tax Notes. (Washington: Tax Analysts and Advocates, 1972- .)
• Lexis and Westlaw platforms.

Acquiescences (Acq.)

When the U.S. Tax Court issues a regular decision that is adverse to the IRS, the Commissioner
may announce an acquiescence or nonacquiescence in the decision on a particular
issue. An acquiescence means that the IRS will follow the decision in similar situations.
Occasionally, the IRS will modify or revoke an acquiescence, with the change taking effect
retroactively. A nonacquiescence means that the IRS may continue to contest similar disputes.
In addition, the Commissioner may choose to remain silent and not issue an acquiescence
or non-acquiescence.

• Internal Revenue Bulletin/Cumulative Bulletin. (Washington: Department of
  the Treasury, Internal Revenue Service, 1919-1921, 1922-1968, 1969- .)
• Bulletin Index-Digest (notes acquiescence or nonacquiescence under the “Finding List of Decisions of the Tax Court” and under the “Finding Lists for Revenue Rulings”). (Washington: Department of the Treasury, Internal Revenue Service, 1953-1993.)
• Lexis (provides acquiescence and non-acquiescence tables)

IRS Publications

IRS Publications are issued to assist taxpayers. Although they may contain useful information,
the Publications do not cite to authority and should not be relied upon by researchers.
In addition, the information in the Publications is written from the point of view of the
government.

• CCH IRS Publications. (Chicago, Ill.: Commerce Clearing House, 1977- .)
• RIA Official IRS Publications. (N.Y.: Research Institute of America, 1990- .)
• Internet: irs.gov/formspubs/
• Westlaw and Lexis (selected publications) platforms

IRS Notices

The IRS issues Notices relating to items of general importance.

• CCH Standard Federal Tax Reporter. (Chicago, Ill.: C.C.H., 1945- .)
• RIA United States Tax Reporter. (N.Y.: Research Institute of America, 1990- .)
• Lexis and Westlaw platforms.

Internal Revenue Manual (I.R.M.)

The Internal Revenue Manual provides the IRS’s internal procedures and guidelines. It is
available in an Administrative Series and in an Audit Series.

• CCH Internal Revenue Manual. (Chicago: Commerce Clearing House, 1973- .)
• Lexis and Westlaw platforms

Tax Forms

The IRS issues many official tax forms. See, for example:

• CCH Federal Tax Forms. (Chicago, Ill.: Commerce Clearing House, 1978- .)
• RIA’s Complete Federal Tax Forms. (NY: The Institute, 1991- .)
• Internet: irs.gov/formspubs/ and Tax Forms.

Tax Court Decisions

The U.S. Tax Court, a federal trial court that specializes in tax disputes, issues two types of decisions: Memorandum Decisions and Regular Decisions.

Tax Court Memorandum Decisions (T.C.Memo)

The U.S. Tax Court generally issues Memorandum Decisions, as opposed to regular decisions,
when the decisions are mere repetitions of prior rulings or applications of existing
law. These Memorandum Decisions are not officially published; however, they may consider
relevant points of law and so should not be ignored by the researcher.

• CCH Tax Court Reporter. (Chicago, Ill.: Commerce Clearing House, 1957- .)
• CCH Tax Court Memorandum Decisions (summaries). (Chicago, Ill.: Commerce Clearing House, 1942- .)
• RIA Tax Court Memorandum Decisions (summaries). (N.Y.: Research Institute of America, 1992- .)
• Lexis and Westlaw platforms

Tax Court Regular Decisions

The Tax Court issues a Regular Decision, which is officially reported, when the decision
involves a new or unusual point of law.

• Published by the GPO in the United States Tax Court Reports. (Washington:
  U.S. Government Printing Office, 1942- .)
• CCH Tax Court Reporter (summaries). (Chicago, Ill.: Commerce Clearing House, 1957- .)
• RIA Tax Court Reports (summaries) (N.Y.: Research Institute of America, 1992- .)