Federal Tax Research

In: Business and Management

Submitted By huangxin0712
Words 297429
Pages 1190
Standard Tax Citations
Citations are presented for illustrative and prescriptive purposes. They do not necessarily track to actual documents. Statutory
Constitution
Code
Public Laws

U.S. Const. art. I, § 8, cl. 2.
U.S. Const. amend, XIV, § 2.
§ 101(b)(2)(B)(ii).
P.L. 112-240 (American Taxpayer Relief Act of 2012).

Administrative
Regulation
Treasury Decision
Temporary Regulation
Proposed Regulation
Revenue Ruling
Revenue Ruling (before 2009)
Revenue Procedure
Letter Ruling
Technical Advice Memo
Notice
Announcement
Judicial
Board of Tax Appeals:
GPO reporter
Tax Court Regular:
(temporary citation)
Tax Court Regular:
GPO reporter
Tax Court Memo:
CCH:
Thomson Reuters
Tax Court Summary Opinion:
District Court:
West:
CCH:
Thomson Reuters:
Court of Federal Claims:
West:
CCH:
Thomson Reuters:
Court of Appeals:
West:
CCH:
Thomson Reuters:

Reg. § 1.263(a)-1.
T.D. 9636.
Reg. § 1.163-8T.
Prop. Reg. § 1.263(g)-1.
Rev. Rul. 2013-20, 2013-40 I.R.B. 272
Rev. Rul. 96-58, 1996-2 C.B. 6
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.
Ltr. Rul. 2010027033.
TAM 200908050.
Notice 2010-50, 2010-27 I.R.B. 12.
Announcement 2013-20, 2013-14 I.R.B. 761.
Estate of D. R. Daly, 3 B.T.A. 1042 (1926).
Mehan, Marty, 122 T.C.

, No. 5 (2004).

Mehan, Marty, 122 T.C. 396 (2004).
Dixon, Michel, 78 T.C.M 462 (1999).
Dixon, Michel, T.C. Memo 1999-310
Indrit Iljazi, T.C. Summary Opinion 2010-59.
Bohall, Patrick L., 602 F. Supp. 2d 187 (DCt. D.C.,
2009)
Bohall, Patrick L., 2009-1 USTC ¶ 50,307 (DCt.
D.C.)
Bohall, Patrick L., 103 AFTR 2d 2009-1338 (DCt.
D.C.)
Esposito v. U.S., 70 Fed. Cl. 558 (2006)
Esposito v. U.S., 2006-2 USTC ¶ 50,434 (Fed. Cl.)
Esposito v. U.S., 97 AFTR2d 2006-1733 (Fed. Cl.)
Home of Faith, 39 F.3d. 263 (CA-10, 1994).
Home of Faith, 94-2 USTC ¶ 50,570 (CA-10).
Home of Faith, 74 AFTR2d 94-6913 (CA-10).…...

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