AFTR - American Federal Tax Reports
AOD - Action on Decision
BTA - Board of tax Appeals
CB - Cumulative Bulletin
GCM - General Counsel's Memorandum (IRS)
IRB - Internal Revenue Bulletin
IRC - Internal Revenue Code (26 USC)
LTR - Private Letter Ruling (also PLR)
Rev. Proc. - Revenue Procedure
Rev. Rul. - Revenue Ruling
TC - U.S. Tax Court Reports
TCM - Tax Court Memorandum Decisions
TCMemo - Tax Court Memorandum Decisions
TD - Treasury Decisions
USTC - U.S. Tax Cases
Statutes - Internal Revenue Code (I.R.C.) is Title 26 of the U.S. Code (U.S.C.) US 003 U5 (Fed Core); paperback version KF 6276.558 A19 U56
+Regulations -
Title 26 of the C.F.R. US 005 A3 (Fed Core), amended by Treasury Decisions (T.D.)
+Revenue Rulings - Conclusions of the I.R.S. on the application of law to a given set of facts (Rev. Rul.)
+Revenue Procedures - Inform the public of I.R.S. internal management practices and procedures (Rev.Proc.)
++Private Letter Rulings - Pre-filing I.R.S. advisory rulings concerning specific transactions (L.T.R.)
Court Decisions - Judicial decisions on tax law.
Memorandum Decisions - Tax Court decisions on well established legal issues.
Congressional Reports - See Legislative History section below.
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+Published weekly in the Internal Revenue Bulletin (I.R.B.). The I.R.B. cumulates in the Cumulative Bulletin (C.B.) KF 6282 A2 I495; also via Internet at http://www.irs.gov/irb/; see also Bulletin Index-Digest System (1953/1993/94) KF 6362.3 I5
++Published in CCH IRS Letter Rulings KF 6289 A353
Board of Tax Appeals, 1924-42 ("BTA") KF 6280 A2 T36; Online http://bison.buffalo.edu:8991/F/?func=direct&doc_number=002482081
U.S. Tax Court Reports, 1942+ ("TC") KF 6280 A2 T37; Online http://bison.buffalo.edu:8991/F/?func=direct&doc_number=002482885
American Federal Tax Reports, 2nd ed. (P-H/RIA) ("AFTR") KF 6280 A2 A5
Tax Court Reported & Memorandum Decisions, (P-H/RIA) ("TC MEMO") KF 6280 A2 U55
U.S. Tax Cases (CCH) ("USTC") KF 6280 A2 C63
Tax Court Memorandum Decisions (CCH) ("TCM") KF 6280 A2 C73
United States Tax Reporter (RIA AFTR 2d Advance Sheets) KF 6285 U57; Westlaw*;
FTP, Barton's Federal Tax Laws Correlated KF 6335 A3 1968
Internal Revenue Acts KF 6275.99 U54
Reams, Internal Revenue Acts of the U.S.:
BNA, Tax Management Primary Sources Series V (1986+) KF 6365 T391 (Looseleaf Coll.); Series I-IV (1970-1982) KF 6365 B87 1970
Seidman, Legislative History of Federal Income Tax Laws, 1938-1861 KF 6356.5 A15 1938 (Ref)
Seidman, Legislative History of Excess Profits Tax Laws 1946-1917 KF 6356.5 A15 1947 (Ref)
Seidman's legislative History of Federal Income & Excess Profits Tax Laws 1953-1938 KF 6356.5 A15 1954 (Ref)
Federal Tax Products (CD) KF 6366 U55
Contains the text of IRS tax forms (1997-2000)
Standard Federal Tax Reporter Archives, 1992+ KF 6285 C67 (Also Koren AV; older publications in Annex)
Includes significant legislation, text of bills and reports, the Internal Revenue Code, The U.S. Master Tax Guide, the Federal Income Tax Reporter and topical indexes.
The Tax Lawyer: Thirty-Year Cumulative Index, 1967-1997 K 24 A92 (Also Koren AV); HeinOnline https://research.lib.buffalo.edu/heinonline