,StandardTax Citations
k k
Citationsk arek presented k fork illustrativek andk prescriptivek purposes.k Theyk dok not k necessarily k track k to k actualkd
ocuments.
Statutory
Constitution U.S.k Const.k art.k I,k §8,k cl.k 2.
U.S.k Const.k amend,k XIV,k §2.
Code §101(b)(2)(B)(ii).
Publick Laws P.L.k 111-5 k (American k Recovery k and k Reinvestment k Act k of k 2009)
Administrative
Regulation Reg.k §1.162-5(a)(1).
Treasury k Decision T.D.k9498,k I.R.B.k 2010-45.
Temporary k Regulation Reg.k §1.108(i)-2T.
Proposed k Regulation Prop.k Reg.k §301.7701-1.
Revenuek Ruling Rev.k Rul.k 2009-7,k 2009-1 k C.B.k 712.
Revenuek Rulingk (temporary) Rev.k Rul.k 2010-5,k 2010-4 k I.R.B.k 312.
Revenuek Procedure Rev.k Proc.k 2009-21,k 2009-1 k C.B.k 742.
Letterk Ruling
Ltr.kRul.k 201027033.
Technicalk Advicek Memo
k TAM k 200908050.
Notice Noticek 2009-30,k 2009-1 k C.B.k 989.
Noticek (temporary) Noticek 2010-50,k 2010-27 k I.R.B.k 12.
Announcement Announcement k 2009-11,k 2009-4 k I.R.B.k 432.
Judicial
Board k of k Tax k Appeals:
GPOk reporter Estatekof kD.kR.kDaly,k 3 k B.T.A.k 1042 k (1926).
Tax k Court k Regular:
(temporary k citation) Mehan,k Marty,k 122 k T.C.k , No.k 5 k (2004).
k k
Tax k Court k Regular:
GPOk reporter Mehan,kMarty,k122 k T.C.k 396 k (2004).
Tax k Court k Memo:
Generalk (unpublished) Dixon,kMichel,kT.C.k Memo.k 1999-
310.k CCH: Dixon,kMichel,k78 k TCM k 462 k (1999).
RIA: Dixon,kMichel,kTCk Memo k 1999-
310 k ork RIAk T.C.k Memo.k ¶k 99,310 k (1999).
Tax k Court kSmallk Casesk Indrit k Iljazi,k TCk Summary k Opinion k 2010-59.
Division:
District k Court:
West:
Bohall,kPatrickkL.,k602 kF.kSupp.k2d k187 k(
DCt.kD.C.,k 2009)
CCH: Bohall,kPatrickkL.,k 2009-1 k USTCk ¶k 50,307 k (DCt.
D.C.)
RIA: Bohall,kPatrickkL.,k 103 k AFTR2d k 2009-1338 k (DCt.
D.C.)
Court k of k Federalk Claims:
West: Esposito kv.kU.S.,k 70 k Fed.k Cl.k 558 k (2006)
CCH: Esposito kv.kU.S.,k2006-2 kUSTC k ¶k50,434 k(Fed.kCl.)
RIA: Esposito kv.kU.S.,k 97 k AFTR2d k 2006-1733 k (Fed.k Cl.)
, Court k of k Appeals:
West: HomekofkFaith,k39 k F.3d.k 263 k (CA-10,k 1994).
CCH: HomekofkFaith,k 94-2 k USTC k ¶k 50,570 k (CA-10).
RIA: HomekofkFaith,k 74 k AFTR2d k 94-6913 k (CA-10).
Supremek Court:
GPO: U.S.kv.kClintwood kElkhorn kMining kCo.,kEt kAl.,k 553
U.S.k 1 k (2008)
West: U.S.kv.kClintwood kElkhorn kMining kCo.,kEt kAl.,k 128
S.k Ct.k 1511 k (2008)
CCH:
U.S.kv.kClintwood kElkhorn kMining kCo.,kEt
kAl.,k 2008-1 k USTCk ¶k 50,281 k (USSC)
RIA:
U.S.kv.kClintwood kElkhorn kMining kCo.,kEt kAl.,k
101 k AFTRk 2d k 2008-1612 k (USSC)
Books
Raabe,k W.,k Whittenburg,k G.,k Sanders,k D., k andk Sawyers,k R., k 2011.k Federal k Taxk Research,k 9th k ed.k Mason,k OH:k
South-Western.
Journals
Everett,k J.,k C.k Hennig,k andk W.k Raabe.k 2010.k Convertingk ak Ck Corporationk intok ank LLC.k Journal k of k Taxation k 1
13(2): k 97–107.
Capitalization
Properk nounsk and kwordskderived kfromkthemkarekcapitalized k whilek commonknounskareknot.k Theknameskofkspecifick per-
k sons,k places,k ork thingsk are k properk nouns.kAllk otherk nounsk are k common k nouns.k Examplesk of k properk nounsk include:
thek Congressk th
ek Codek Sectionk
172(a)k thek Reg
ulations
Regulationsk §1.102-
1 k thek President
thek Fifth k Circuit k th
ek Tax k Court
a k Revenuek Ruling
a k Privatek Letterk Ruling
Italics
In k handwritten k ork typed k papersk underliningk representsk italics.k Thek titlesk ofk books,k magazines,k newspapers,k pamp
hletsk and k court k casesk arek shown k in k italics.k Examplesk of k itemsk that k arek italicized k include:
ThekWealth kofkNationskJ
ournal kofkTaxationkNew
YorkkTimeskGregorykv.k
k
Helvering
Note: k Do k notk italicizek thek titlesk of k legalk documentsk such k ask thek U.S.k Constitution k and k thek U.S.k Code.
, Federal Tax Research k k
NINTH k EDITION
William A. Raabe, Ph.D., CPA
k k k k
Thek Ohiok Statek University
Gerald E. Whittenburg, Ph.D., CPA
k k k k
SankDiegokStatekUniversity
Debra L. Sanders, Ph.D., CPA
k k k k
WashingtonkStatekUniversity,kVancouver
Roby B. Sawyers, Ph.D., CPA, CMA
k k k k k
NorthkCarolinakStatekUniversity
Contributingk Author
Steven L. Gill, Ph.D. k k k
SankDiegokStatekUniversity
Australiak •k Brazilk •k Japank •k Koreak •k Mexicok •k Singaporek •k Spaink •k Unitedk Kingdom k •k Unitedk States
k k
Citationsk arek presented k fork illustrativek andk prescriptivek purposes.k Theyk dok not k necessarily k track k to k actualkd
ocuments.
Statutory
Constitution U.S.k Const.k art.k I,k §8,k cl.k 2.
U.S.k Const.k amend,k XIV,k §2.
Code §101(b)(2)(B)(ii).
Publick Laws P.L.k 111-5 k (American k Recovery k and k Reinvestment k Act k of k 2009)
Administrative
Regulation Reg.k §1.162-5(a)(1).
Treasury k Decision T.D.k9498,k I.R.B.k 2010-45.
Temporary k Regulation Reg.k §1.108(i)-2T.
Proposed k Regulation Prop.k Reg.k §301.7701-1.
Revenuek Ruling Rev.k Rul.k 2009-7,k 2009-1 k C.B.k 712.
Revenuek Rulingk (temporary) Rev.k Rul.k 2010-5,k 2010-4 k I.R.B.k 312.
Revenuek Procedure Rev.k Proc.k 2009-21,k 2009-1 k C.B.k 742.
Letterk Ruling
Ltr.kRul.k 201027033.
Technicalk Advicek Memo
k TAM k 200908050.
Notice Noticek 2009-30,k 2009-1 k C.B.k 989.
Noticek (temporary) Noticek 2010-50,k 2010-27 k I.R.B.k 12.
Announcement Announcement k 2009-11,k 2009-4 k I.R.B.k 432.
Judicial
Board k of k Tax k Appeals:
GPOk reporter Estatekof kD.kR.kDaly,k 3 k B.T.A.k 1042 k (1926).
Tax k Court k Regular:
(temporary k citation) Mehan,k Marty,k 122 k T.C.k , No.k 5 k (2004).
k k
Tax k Court k Regular:
GPOk reporter Mehan,kMarty,k122 k T.C.k 396 k (2004).
Tax k Court k Memo:
Generalk (unpublished) Dixon,kMichel,kT.C.k Memo.k 1999-
310.k CCH: Dixon,kMichel,k78 k TCM k 462 k (1999).
RIA: Dixon,kMichel,kTCk Memo k 1999-
310 k ork RIAk T.C.k Memo.k ¶k 99,310 k (1999).
Tax k Court kSmallk Casesk Indrit k Iljazi,k TCk Summary k Opinion k 2010-59.
Division:
District k Court:
West:
Bohall,kPatrickkL.,k602 kF.kSupp.k2d k187 k(
DCt.kD.C.,k 2009)
CCH: Bohall,kPatrickkL.,k 2009-1 k USTCk ¶k 50,307 k (DCt.
D.C.)
RIA: Bohall,kPatrickkL.,k 103 k AFTR2d k 2009-1338 k (DCt.
D.C.)
Court k of k Federalk Claims:
West: Esposito kv.kU.S.,k 70 k Fed.k Cl.k 558 k (2006)
CCH: Esposito kv.kU.S.,k2006-2 kUSTC k ¶k50,434 k(Fed.kCl.)
RIA: Esposito kv.kU.S.,k 97 k AFTR2d k 2006-1733 k (Fed.k Cl.)
, Court k of k Appeals:
West: HomekofkFaith,k39 k F.3d.k 263 k (CA-10,k 1994).
CCH: HomekofkFaith,k 94-2 k USTC k ¶k 50,570 k (CA-10).
RIA: HomekofkFaith,k 74 k AFTR2d k 94-6913 k (CA-10).
Supremek Court:
GPO: U.S.kv.kClintwood kElkhorn kMining kCo.,kEt kAl.,k 553
U.S.k 1 k (2008)
West: U.S.kv.kClintwood kElkhorn kMining kCo.,kEt kAl.,k 128
S.k Ct.k 1511 k (2008)
CCH:
U.S.kv.kClintwood kElkhorn kMining kCo.,kEt
kAl.,k 2008-1 k USTCk ¶k 50,281 k (USSC)
RIA:
U.S.kv.kClintwood kElkhorn kMining kCo.,kEt kAl.,k
101 k AFTRk 2d k 2008-1612 k (USSC)
Books
Raabe,k W.,k Whittenburg,k G.,k Sanders,k D., k andk Sawyers,k R., k 2011.k Federal k Taxk Research,k 9th k ed.k Mason,k OH:k
South-Western.
Journals
Everett,k J.,k C.k Hennig,k andk W.k Raabe.k 2010.k Convertingk ak Ck Corporationk intok ank LLC.k Journal k of k Taxation k 1
13(2): k 97–107.
Capitalization
Properk nounsk and kwordskderived kfromkthemkarekcapitalized k whilek commonknounskareknot.k Theknameskofkspecifick per-
k sons,k places,k ork thingsk are k properk nouns.kAllk otherk nounsk are k common k nouns.k Examplesk of k properk nounsk include:
thek Congressk th
ek Codek Sectionk
172(a)k thek Reg
ulations
Regulationsk §1.102-
1 k thek President
thek Fifth k Circuit k th
ek Tax k Court
a k Revenuek Ruling
a k Privatek Letterk Ruling
Italics
In k handwritten k ork typed k papersk underliningk representsk italics.k Thek titlesk ofk books,k magazines,k newspapers,k pamp
hletsk and k court k casesk arek shown k in k italics.k Examplesk of k itemsk that k arek italicized k include:
ThekWealth kofkNationskJ
ournal kofkTaxationkNew
YorkkTimeskGregorykv.k
k
Helvering
Note: k Do k notk italicizek thek titlesk of k legalk documentsk such k ask thek U.S.k Constitution k and k thek U.S.k Code.
, Federal Tax Research k k
NINTH k EDITION
William A. Raabe, Ph.D., CPA
k k k k
Thek Ohiok Statek University
Gerald E. Whittenburg, Ph.D., CPA
k k k k
SankDiegokStatekUniversity
Debra L. Sanders, Ph.D., CPA
k k k k
WashingtonkStatekUniversity,kVancouver
Roby B. Sawyers, Ph.D., CPA, CMA
k k k k k
NorthkCarolinakStatekUniversity
Contributingk Author
Steven L. Gill, Ph.D. k k k
SankDiegokStatekUniversity
Australiak •k Brazilk •k Japank •k Koreak •k Mexicok •k Singaporek •k Spaink •k Unitedk Kingdom k •k Unitedk States
