Treasury Dept Regulations, Revenue Rulings and Procedures: all are issued by U.S. Treasury Dept or the IRS
Regulations interpret the Code.
Regulations are prefixed by number
Code §2 = Reg. §1.2
Proposed Regulations under Code §2 = Prop.Reg. §1.2
Temporary Regulations = Temp.Reg. §51.1T
Federal Register: where Proposed, final, and Temporary Regulations are published.
Final Regulations are issued as Treasure Decisions (TDs) by the Treasury Dept. TDs are published in the I.R.B. and then C.B.
Rev.Rul. Revenue Rulings: official pronouncements of the National Office of the IRS.
Revenue Procedures: issued in the same manner as Revenue Rulings, but deal with the internal management practices and procedures of the IRS
Both Revenue Rulings and Revenue Procedures are published weekly by the U.S. Government in the Internal Revenue Bulletin (I.R.B.). The bulletins for a six-month period are gathered together and published as Cumulative Bulletin (C.B.)
I.R.B. temporary; C.B. permanent
Ltr.Rul. Letter rulings, issued for a fee by the National Office of the IRS upon request.
TAMs (Technical Advice Memoranda): released by the National Office of the IRS weekly. TAMs resemble ltr rul
Types of the U.S. Tax Court decisions: Regular Decisions, Memorandum decisions, and summary opinions.
T.C. Tax Court of the United States Reports – where regular decisions are published
Memorandum decisions published by CCH (Commerce Clearing House) and by RIA (Research Institute of America, formerly by Prentice Hall PH)
Summary opinions not treated as precedent, but they are cited as T.C. Summary Opinion and reported on the U.S. Tax Court website.
District Court, Claims Court (Court of Federal Claims), Court of Appeals and Supreme Court decisions reported in
USTC – CCH U.S. Tax Cases
AFTR – RIA American Federal Tax Report
Federal District Court decisions published by West in its Federal Supplement (F.Supp.)
If IRS loses in a decision: published in the...