Citation Format of Tax Documents in Lexis/Nexis Academic


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