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Regulations - Revenue Rulings - Private Letter Rulings - Revenue Procedure - TAMs - GCMs - Tax Cases - Tax Reporters

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Treasury Regulations

(1) Cite treasury regulations as "Treas. Reg." Do not cite to the CFR.

(2) If the regulation is unamended then cite to the year of promulgation. If amended then indicate in the parenthesis the year of the last amendment. If it is relevant also cite the source amending the regulation.

(3) Temporary and proposed regulations are preceded by "Temp." or "Prop."

(4) Parallel cite to the federal register for proposed regulations. All regulations are found inthe federal register whether or not they become final or temporary regulations.

(5) For regulations issued pre-1936, cite as a Treasury Decision from the Treasury Decisions Under Internal Revenue Laws.

Treas. Reg. § 1.11-10(c) (1972)

Treas. Reg. § 1.11-10(c) (as amended in 2001)

Treas. Reg. § 1.11-10(c) (as amended by T.D. 8876, 1989-42 I.R.B. 1)

Temp. Treas. Reg. § 1.11-10(c)

Prop. Treas. Reg. § 1.11-10(c), 88 Fed. Reg. 9998, 9999 (Apr. 4, 1992)

T.D. 2233, 15 Treas. Dec. Int. Rev. 432 (1922)

Revenue Rulings

Revenue rulings are issued by the IRS.  They provide some precedential and reflect current IRS policies (vis-a-vis a specfic law and fact pattern) until over ruled by statute, regulation, fedeal tax court or another revenue ruling.

Cite to the Cumulative Bulletin first, then the Internal Revenue Bulletin. The first two or four digits refers to the year and the second number refers to the chronological order of issuance.

Rev. Rul. 99-109, 1999-3 C.B. 23

Rev. Rul. 89-999, 1989-42 I.R.B. 10

Rev. Rul. 2007-2, 2000-45 C.B. 34

Private Letter Rulings (often abbreviated elsewhere as a PLR)

Similiar to revenue rulings but with no precedential value and in response to a taxpayer's written request. Through legislative action there are now open to public inspection upon request.

I.R.S. Priv. Ltr. Rul. 99-23-011 (Nov. 5, 1990)

Revenue Procedure

Revenue Procdures are issued by the IRS and deal with broad internal technical or procedural instructions. Same precedential value as revenue rulings. Cite like revenue rulings (with sequence of sources) but change "Rev. Rul." to "Rev. Proc."

Rev. Proc. 97-123, 1998-4 C.B. 24

Technical Advice Memorandum (often abbreviated elsewhere as a TAM) -

Written advice by the national office upon the request of a district or area director on a technical or procedural question.

I.R.S. Tech. Adv. Mem. 78-09-009 (Nov. 5, 1990)

General Counsel Memoranda (GCM)

GCMs contain reasoning used in proposed rulings and TAMs.

I.R.S. Gen. Couns. Mem. 89,900 (Nov. 5, 1990)

Tax Cases

There are three courts of original jurisdiction for tax cases.

United States Tax Court

The court hears cases that dispute an additional tax liability which the taxpayer has not yet paid. Decisions are appealed to the U.S. Court of Appeals. Cases are always versus the commissioner. Between 1924 and 1942, the U.S. Tax Court was known as the Board of Tax Appeals, from 1942-1970 as the Tax Court of the United States and thereafter the U.S. Tax Court.

Charlemagne v. Commissioner, 88 B.T.A. 123 (1940)

Gustavus Vasa v. Commissioner, 78 T.C. 123 (1990)

Tax Court memorandum decisions are those issued based on factual situations dealing with well settled legal issues.

Matthias Cornivus v. Commissioner, 56 T.C.M. 234 (1991)

United States Court of Federal Claims

The court hears cases in which a taxpayer has paid the liabaility and is seeking a refund. Decisions are appealed to the Court of Appeals of the Federal Circuit. Cases are always against the United States. The court was formed in 1982 as the United States Claims Court (succeeding the trial division of the U.S. Court of Claims). From 1992 onward the court was renamed as the United States Court of Federal Claims.

Duke of Montrose v. United States, 23 Ct. Cl. 234 (1978)

Duke of Argyll v. United States, 11 Cl. Ct. 34 (2001)

United States District Court

The District Court hears cases in a taxpayer has paid the liabaility and is seeking a refund.  Cite to the Federal Supplement.

Common Tax Reporters and other Abbreviations

Cite to an official reporter if therein, else you can use a secondary reporter.

Official Reporters

Other Reporters

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