| Common & Bluebook Abbreviation |
Full Description |
| |
|
| AFTR or A.F.T.R. |
American Federal Tax Reports (RIA) |
| All St. Tax Guide |
All States Tax Guide (RIA) |
| Ann. |
Announcement (IRS) |
| AOD/A.O.D. or Action on Dec. |
Action on Decisions (IRS) |
| |
|
| C.B. |
Cumulative Bulletin (IRS) |
| C.B.S. |
Collection, Bankruptcy and Summonses Bulletins (IRS) |
| C.F.R. |
Code of Federal Regulations (IRS) |
| C.T.B. |
Criminal Tax Bulletins (IRS) |
| |
|
| D.L.B. |
Disclosure Litigation Bulletins (IRS) |
| |
|
| Exempt Org. Rep. |
Exempt Organization Reporter (CCH) |
| |
|
| Fed. Est. & Gift Tax Rep. |
Federal Estate & Gift Tax Reporter (CCH) |
| Fed. Ex. Tax Rep. |
Federal Excise Tax Reporter(s) (CCH) |
| Fed. Tax Coordinator Second Series (RIA) |
Federal Tax Coordinator 2d (RIA) |
| F.S.A |
Field Service Advice (IRS) |
| |
|
| GCM. or Gen. Couns. Mem. |
General Counsel Memoranda (IRS) |
| |
|
| I.L.M. |
IRS Legal Memoranda (IRS) |
| I.R.B. |
Internal Revenue Bulletin (IRS) |
| IRC or I.R.C. |
Internal Revenue Code (IRS) |
| I.R.S. |
Internal Revenue Service |
| |
|
| L.G.M. |
Litigation Guidline Memoranda (IRS) |
| |
|
| PLR/P.L.R. or Priv. Lt. Rul. |
Private Letter Ruling (IRS) |
| Prop. Treas. Reg. |
Proposed Treasury Regulation |
| |
|
| Rev. Proc. |
Revenue Procedure |
| Rev. Rul. |
Revenue Ruling |
| RIA T.C.M. |
Tax Court Memorandum Decisions (RIA) |
| |
|
| S.C.A. |
Service Center Advice (IRS) |
| Stand. Fed. Tax Rep. |
Standard Federal Tax Reports (CCH) |
| St. Tax Rep. |
State Tax Cases Reporter (CCH) |
| |
|
| TAM/T.A.M. or Tech. Adv. Mem. |
Technical Advice Memoranda (IRS) |
| T.C. |
United States Tax Court Regular Decision (Reports of the United States Tax Court) (official) |
| Tax Ct. Rep. |
Tax Court Reports (CCH) |
| Tax Ct. Rep. Dec. |
Tax Court Reports Decisions (CCH) |
| T.C.M. (CCH) |
Tax Court Memorandum Decisions (CCH) |
| T.C. Memo. |
Tax Court Memorandum Decisions (at official issuance) |
| T.D. |
Treasury Decision |
| T.L.B. |
Tax Litigation Bulletins (IRS) |
| TM or Tech. Mem. |
Technical Memorandum (IRS) |
| Temp. Treas. Reg. |
Temporary Treasury Regulation |
| Treas. Reg. |
Treasury Regulation |
| |
|
| U.S.T.C. |
U.S. Tax Cases (CCH) |
| U.S. Tax Rep. |
U.S. Tax Reporter |
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