List of Tax Acronyms and Abbreviations
List of Tax Acronyms and Abbreviations in the United States
cq Notice of Acquiescence Notice as to whether the IRS will follow a court holding, derived from Actions on Decisions. Published in the Cumulative Bulletin.
AOD Actions on Decisions Memoranda prepared when the IRS loses a court case that recommends what, if any, action the IRS should take in response. The action can be appealing or not appealing the adverse decision OR acquiescing or not acquiescing in that decision.
AFTR American Federal Tax Reports A commercial reporter containing federal tax cases heard in the U.S. Supreme Court, the U.S. Courts of Appeals, the U.S. District Courts, and the U.S. Court of Claims. Does not include cases heard by the U.S. Tax Court.
Blue Books Joint Committee on Taxation, General Explanation of Tax Legislation Enacted
BTA Reports of the United States Board of Tax Appeals, 1924-42. Continues as Reports of the Tax Court of the United States (1942-69).
C.B. Cumulative Bulletin, 1922 – A cumulation of the weekly Internal Revenue Bulletin, which is “the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.”
CBS Bull. Collection, Bankruptcy, and Summonses Bulletins Contains “summaries of recent court cases of interest to anyone handling general litigation issues, plus summaries of Chief Counsel Advice.”Previously called the General Litigation Bulletin.
C.C.A. Chief Counsel Advice “[W]ritten advice or instructions prepared by the Office of Chief Counsel and issued to field or service center employees of the IRS or Office of Chief Counsel.”
C.C.N. Chief Counsel Notices Policies, procedures, instructions, and delegations of authority announced to Chief Counsel personnel.
CFR Code of Federal Regulations. In-force regulations of federal government agencies, including the IRS (Title 26).
CT Bull Criminal Tax Bulletin Describes recent criminal tax cases.
Ct. Cl. Court of Claims Reports, 1856-1982.
Daily Tax Rep. Daily Tax Report A commercial newsletter containing news and commentary.
Deleg. Order delegation order Issued when the Commissioner of the IRS delegates a portion of his/her statutory authority. Published in the Cumulative Bulletin.
D. L. Determination letters A written statement replying to a taxpayer’s request for information on the tax consequences of a specific action. Similar to private letter rulings, but issued by an IRS field office instead of the National office.
D. L. Bs. (IRS) Disclosure litigation bulletins Publications of the Office of the Assistant Chief Counsel (Disclosure & Privacy Law), “providing litigation developments and discussion of other disclosure-related issues that arise primarily under I.R.C. 6103, the Freedom of Information Act , and the Privacy Act of 1974 , as these issues relate to Internal Revenue Service and Chief Counsel operations.”
Ex. Ruls. Exemption rulings A form letter that recognizes tax exemptiosn under the Internal Revenue Code. Exemption rulings are issued by the IRS’s Exempt Organizations Technical Division.
F.2d Federal Reporter, 2d series Contains opinions of the U.S. Courts of Appeals. Tax-related cases also reprinted in American Federal Tax Reports.
F.3d Federal Reporter, 3d series. Contains opinions of the U.S. Courts of Appeals. Tax-related cases also reprinted in American Federal Tax Reports.
F.Supp. Federal Supplement, 1933-88 Contains opinions of the U.S. District Courts. Significant tax-related cases also reprinted in American Federal Tax Reports.
F.Supp.2d Federal Supplement, 2d series, 1988 – Contains opinions of the U.S. District Courts. Significant tax-related cases also reprinted in American Federal Tax Reports.
Fed. Cl. Federal Claims Reporter, 1992 – United States
Fed. Reg., F.R. Federal Register, 1936 – Proposed and adopted regulations of federal agencies. In-force regulations published in the Code of Federal Regulations (United States).
F.S.A. Field Service Advice memoranda Taxes, United States.
GCM General Counsel’s Memoranda. Memoranda generated upon request to provide internal guidance in the preparation of external documents, such as revenue rulings and letter rulings. Published in Internal Memoranda of the IRS and IRS Positions, United States.
Gen. Couns.Mem. General Counsel’s Memoranda. Memoranda generated upon request to provide internal guidance in the preparation of external documents, such as revenue rulings and letter rulings. Published in Internal Memoranda of the IRS and IRS Positions, United States.
H.Rept. House Reports Reports of U.S. House of Representatives committees. See Selected reports on tax legislation published in the Cumulative Bulletin.
I.R.B. Internal Revenue Bulletin. “[T]he authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.”
I.R.C. Internal Revenue Code. The primary statutory source of federal tax law, a collection of laws passed by Congress and incorporated in Title 26 of the United States Code. The IRC was last extensively revised in 1986. Thus, the current code is known as the Internal Revenue Code of 1986. However, the statute still follows the 1954 numbering system and organization
I.R.M. Internal Revenue Manual. IRS employees’ manual of procedures, policies, and operational guidelines.
I.R.-News Release Internal Revenue news (press) releases Issued by the IRS Public Affairs Office “whenever there is information of importance that needs to be released to the public. Many News Releases pertain to tax treatment of items that you will either be deducting, expensing, or including as income on your tax return.”
IRS Mem. IRS memoranda Published in Internal Memoranda of the IRS
IRS Pos. IRS Positions (CCH).
Information letters Information letters Response to a taxpayer’s request on a settled tax question.
LTR letter rulings Responses to specific requests from taxpayers on the tax consequences of specific actions. Also known as private letter rulings.
Litigation bulletins Litigation bulletins “Contain summaries of recent tax cases on bankruptcy, levies, liens, limitations, penalties, and summonses. They also alert district counsel about various IRS policies and procedures. Bulletins were published under this name from 1986 to 2000.”
Nonacq. nonacquiescence Notice as to whether the IRS will follow a court holding, derived from Actions on Decisions.
PH Memo TC T.C. Memorandum Decisions, 1928 (RIA).
Priv. Ltr. Rul. private letter ruling Responses to specific equests from taxpayers on the tax consequences of specific actions (United States).
PLR private letter ruling Responses to specific equests from taxpayers on the tax consequences of specific actions (United States).
Reg. Treasury Regulations Published in the Federal Register and the Cumulative Bulletin. Taxes. United States.
Rev. Proc. revenue procedure Procedures and guidance affecting the rights and duties of taxpayers. United States. Published in the Cumulative Bulletin.
Rev. Rul. revenue ruling Position of the IRS interpreting or applying the law to a hypothetical set of facts. Published in the Cumulative Bulletin and the Standard Federal Tax Reporter.
S. Rept. Senate reports Reports of U.S. Senate committees. Selected reports on tax legislation published in the Cumulative Bulletin.
SCA Service Center Advice “[D]ocuments prepared by Field attorneys in the Office of Chief Counsel that are reviewed by an Associate Office, and subsequently issued to field or service center campus employees.”Not to be be used or cited as precedent.
Stand. Fed. Tax Rep. Standard Federal Tax Reporter (CCH).
TAM technical advice memoranda “[W]ritten memoranda furnished by the National Office of the IRS upon request of a district director or chief appeals officer pursuant to annual review procedures.”Provide guidance to IRS staff.
Tax Mgmt. Tax Management Portfolios.
Tax Notes. Tax Notes. A weekly magazine contains articles, commentary, news, and reports; published by Tax Analysts.
T.C. Reports of the Tax Court of the United States. Continues Reports of the United States Board of Tax Appeals (1924-42) and continued by Reports of the United States Tax Court.
T.C.M. Tax Court Memorandum Decisions (CCH). Taxes, United States.
T.C. Memo TC Memorandum Decisions (RIA). Taxes, United States.
TD Treasury Decisions Final or temporary regulations issued by the IRS. Often include preambles or explanations. Published in the Cumulative Bulletin and the Federal Register.
TDO Treasury Department Orders Treasury Department comments on its role over the IRS, selected publication in the Internal Revenue Bulletin.
TEAM technical expedited advice memoranda Expedited advice and guidance to IRS staff. Related to TAMs.
TIR technical information release Public guidance on technical developments. Taxes. United States.
T.M. technical memoranda Published in IRS Positions.
Treas. Reg. Treasury Regulations In-force regulations issued by the U.S. Department of the Treasury (of which the Internal Revenue Service is a part).
UIL Uniform Issue List List of particular Legal topics on which the Office of the Chief Counsel issues written determinations.
U.S. Tax Rep. United States Tax Reporter (RIA).
USTC U.S. Tax Cases, 1935 – Contains tax cases reported in the Standard Federal Tax Reporter
List of Tax Accronyms and Abbreviations in other Countries
- Legal Abbreviations and Acronyms
- List of U.S. Federal Court Reports
- Law Journals Abbreviations and Acronyms
References and Further Reading
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