Action on Decision aod 1997-004
AFTR2d 75 AFTR2d 2719
Board of Tax Appeals 43 BTA 183
Chief Counsel Advice irs cca 199939001
Claims Court 20 CL CT 308
Court of Claims 156 CT CL 680
Cumulative Bulletin 1985-1 cb 550
Field Service Advice irs fsa 200015024
General Counsel Memoranda gcm 39884
Internal Revenue Bulletin 1990-8 irb 18
IRS Notices notice 2000-22 notice 99-60
IRS Announcements announcement 2000-35 announcement 99-116
Private Letter Ruling plr 199905024 *
Revenue Ruling rev rul 2000-1** rev rul 74-56
Revenue Procedure rev proc 2000-9 ** rev proc 86-22
RIA Federal Tax Coordinator riaftc b 3500
Service Center Advice sca 1997009
Tax Court 88 TC 1405
Tax Court by number 104 TC NO 31
Tax Court Memoranda TC MEMO 1995-234 69 TCM 2746
Tax Notes Today 1999 tnt 20-8
Technical Advice Memorandum tam 199934002 *
Treasury Decision td 8167
United States Tax Cases 95-1 USTC p50,296