Federal Tax Regulations
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Federal Tax Regulations (West) [KF6301 .A4]
Cumulative Bulletin and Internal Revenue Bulletin
IRS Materials [see Inventory of IRS Guidance Documents- A Draft, 88 Tax Notes 305 (July 17, 2000)]
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* Examples of IRS Documents: Revenue Rulings, Procedures & Notices, Announcements, Executive and Delgation Orders, News Releases
* Examples of FOIA Documents: Private Letter Rulings and TAMs, Actions on Decisions, General Counsel Memoranda, Technical Memoranda
Trial Courts
U.S. Tax Court [TC; TCM; TC Memo ]
TC and Memorandum Opinions starting 09/25/95; Summary Opinions starting 01/01/01 [Westlaw]
U.S. District Court [Fed Supp; AFTR; USTC]
US Court of Federal Claims [Fed Cl; AFTR; USTC]
Appellate Review
US Courts of Appeal [F.3d; USTC; AFTR]
US Supreme Court [US; USTC; AFTR]
Westlaw: Combined Federal Tax Cases
Case Citators
RIA United States Tax Reporter -Citator 2d on Checkpoint
WESTLAW RIA Federal Taxes Citator Second (RIA-CITE)
Lexis (Shepards) and Westlaw (Keycite)