,Standard Tax Citations
7 7
Citations7 are7 presented7 for7 illustrative7 and7 prescriptive7 purposes.7 They7 do7 not7 necessarily7 track7 to7 actu
al7documents.
Statutory
Constitution U.S.7Const.7art.7I,7§8,7cl.72.
U.S.7Const.7amend,7XIV,7§2.
Code §101(b)(2)(B)(ii).
Public7Laws P.L.7111-57(American7Recovery7and7Reinvestment7Act7of72009)
Administrative
Regulation Reg.7 §1.162-5(a)(1).
Treasury7 Decision T.D.79498,7I.R.B.72010-45.
Temporary7 Regulation Reg.7§1.108(i)-2T.
Proposed7 Regulation Prop.7Reg.7§301.7701-1.
Revenue7Ruling Rev.7Rul.72009-7,72009-17C.B.7712.
Revenue7Ruling7(temporary) Rev.7Rul.72010-5,72010-47I.R.B.7312.
Revenue7Procedure Rev.7Proc.72009-21,72009-17C.B.7742.
Letter7Ruling
Ltr.7Rul.7201027033
.7Technical7Advice7Memo TAM7200908050.
Notice Notice72009-30,72009-17C.B.7989.
Notice7(temporary) Notice72010-50,72010-277I.R.B.712.
Announcement Announcement72009-11,72009-47I.R.B.7432.
Judicial
Board7 of7Tax7 Appeals:
GPO7 reporter Estate7of7D.7R.7Daly,737B.T.A.710427(1926).
Tax7 Court7 Regular:
(temporary7 citation) Mehan,7 Marty,7 1227 T.C.7 7 ,7 No.7 57 (2004).
Tax7 Court7 Regular:
GPO7 reporter Mehan,7Marty,7 1227T.C.7 3967 (2004).
Tax7 Court7 Memo:
General7(unpublished) Dixon,7Michel,7T.C.7Memo.71999-
310.7CCH: Dixon,7Michel,7787TCM74627(1999).
RIA: Dixon,7Michel,7TC7Memo71999-
3107or7RIA7T.C.7Memo.7¶799,3107(1999).
Tax7Court7Small7Cases Indrit7 Iljazi,7 TC7 Summary7 Opinion7 2010-59.
7Division:
District7 Court:
West:
Bohall,7Patrick7L.,76027F.7Supp.72d71877(DCt.
7D.C.,72009)
CCH: Bohall,7Patrick7L.,72009-17USTC7¶750,3077(DCt.
D.C.)
RIA: Bohall,7Patrick7L.,71037AFTR2d72009-13387(DCt.
D.C.)
Court7 of7 Federal7 Claims:
West: Esposito7v.7U.S.,7707Fed.7Cl.75587(2006)
CCH: Esposito7v.7U.S.,72006-27USTC7¶750,4347(Fed.7Cl.)
RIA: Esposito7v.7U.S.,7977AFTR2d72006-17337(Fed.7Cl.)
, Court7 of7 Appeals:
West: Home7of7Faith,7397F.3d.72637(CA-10,71994).
CCH: Home7of7Faith,794-27USTC7¶750,5707(CA-10).
RIA: Home7of7Faith,7747AFTR2d794-69137(CA-10).
Supreme7Court:
GPO: U.S.7v.7Clintwood7Elkhorn7Mining7Co.,7Et7Al.,7553
U.S.717(2008)
West: U.S.7v.7Clintwood7Elkhorn7Mining7Co.,7Et7Al.,7128
S.7Ct.715117(2008)
CCH:
U.S.7v.7Clintwood7Elkhorn7Mining7Co.,7
Et7Al.,72008-17USTC7¶750,2817(USSC)
RIA:
U.S.7v.7Clintwood7Elkhorn7Mining7Co.,7Et7Al
.,71017AFTR72d72008-16127(USSC)
Books
Raabe,7 W.,7 Whittenburg,7 G.,7 Sanders,7 D.,7 and7 Sawyers,7 R.,7 2011.7 Federal7 Tax7 Research,7 9th7 ed.7 Mason,7
OH:7South-Western.
Journals
Everett,7 J.,7 C.7 Hennig,7 and7 W.7 Raabe.7 2010.7 Converting7 a7 C7 Corporation7 into7 an7 LLC.7 Journal7 of7 Taxatio
n7 113(2):797–107.
Capitalization
Proper7nouns7and7words7derived7from7them7are7capitalized7while7common7nouns7are7not.7The7names7of7specific7p
er-
7sons,7places,7or7things7are7proper7nouns.7All7other7nouns7are7common7nouns.7Examples7of7proper7nouns7include
:
the7Congress7t
he7Code7Sectio
n7172(a)7the7 R
egulations
Regulations7§1.102-
17the7President
the7Fifth7Circuit7t
he7Tax7Court
a7Revenue7Ruling
a7 Private7 Letter7 Ruling
Italics
In7 handwritten7 or7 typed7 papers7 underlining7 represents7 italics.7 The7 titles7 of7 books,7 magazines,7 newspapers,
7 pamphlets7and7court7cases7are7shown7in7italics.7Examples7of7items7that7are7italicized7include:
The7Wealth7of7Nations7
Journal7of7Taxation7Ne
w7York7Times7Gregory
7v.7Helvering
, Note:7 Do7 not7 italicize7 the7 titles7 of7 legal7 documents7 such7 as7 the7 U.S.7 Constitution7 and7 the7 U.S.7 Code.
