Menu Close

How do you read a tax code citation?

How do you read a tax code citation?

How to Cite the Internal Revenue Code

  1. Cite the Code using the initials I.R.C., and place a period after each capitalized letter.
  2. After the I.R.C., leave a single space and enter the section symbol.
  3. Place a single space after the section symbol and enter the numbers that correspond with the Code.

How do you cite a tax court memorandum decision?

The RIA reporter is known as RIA Tax Court Memorandum Decisions and is cited as “T.C. Memo” and the CCH reporter is titled Tax Court Memorandum Decisions and is cited as “TCM”.

What is CCH?

CCH INCORPORATED ( is a leading provider of tax and business law information and software.

Is CCH IntelliConnect free?

Sign Up For A Free Trial of CCH IntelliConnect | Wolters Kluwer. Only limited material is available in the selected language. All content is available on the global site.

How do you cite a tax code section?

If you are citing ot the current edition of the Code, use the abbreviations “I.R.C.” and provide only the section number, using regular Bluebook rules for numbering. Example: I.R.C. § 61.

How do you cite a private letter ruling?

10.2, Citing PLRs and TAMs (“Letter rulings and technical advice memorandums are cited PLR or TAM, respectively, followed by a seven digit number. For example, PLR 8210019 or TAM 9643001. The first two digits indicate the year the ruling was published, for example, 1982 and 1996, respectively . . .”)

Are Tax Court memorandum decisions precedential value?

T.C. opinions are binding, precedential, and published by the Tax Court. They generally address issues of first impression, issues that impact a large number of taxpayers, or matters related to the validity or invalidity of regulations. opinions and memo opinions is not substantially different.

How do you cite a 2d federal tax coordinator?

Citation Data

  1. MLA. prepared by Tax Research Institute of America. Federal Tax Coordinator, 2d. [New York] :Research Institute of America, 1977.
  2. APA. prepared by Tax Research Institute of America. ( 1977). Federal tax coordinator, 2d. [
  3. Chicago. prepared by Tax Research Institute of America. Federal Tax Coordinator, 2d.

What are CCH publications?

CCH products track, report, explain and analyze tax and related law in over approximately 700 publications in print and electronic form for tax, accounting, legal, human resources, banking, securities, insurance, government and health care professionals.

How do I register for CCH?

Direct registration in the Register – (1) Any registered practitioner desirous of having his name entered in the Register under Section 23 of the Act may, apply to the Registrar in Form A and the Registrar shall, before entering such practitioner’s name in the Register, verify the antecedents of such practitioner from …

How do I use CCH IntelliConnect?

In the upper left of the CCH Axcess module, locate the Search IntelliConnect with Google field. Enter your search term within the field and click the Search icon. A Google search results page opens with a CCH IntelliConnect Browser Search window imbedded within the Google search results.

What is IntelliConnect?

IntelliConnect is the next generation tool for researching CCH content. IntelliConnect is a robust system further enhanced by its ground breaking research capabilities and advanced customization tools. The quality of your research experience is greatly improved, as you can virtually design your own research sessions.

Posted in Interesting