Federal Tax Research: IRS Materials


Revenue Rulings, Revenue Procedures and Notices

Official (Paper):

Internal Revenue Bulletin/Cumulative Bulletin
Law Tax KF 6301 A4 U55

Looseleaf:

CCH Standard Federal Tax Reporter
Law Tax KF 6285 C617 1998 [selected]

RIA United States Tax Reporter
Law Tax

Internet:

Internal Revenue Bulletin (IRS)

Westlaw and Lexis [password required]:

Lexis: IRS Cumulative Bulletin and Internal Revenue Bulletin (FEDTAX:CB)
Westlaw: Federal Taxation - IRS Cumulative Bulletins (FTX-CB)
Westlaw: Federal Taxation - Revenue Rulings (FTX-RR)
Westlaw: Federal Taxation - Revenue Procedures (FTX-RP)

Private Letter Rulings and Technical Advice Memoranda

Looseleaf:

CCH Private Letter Rulings
Law Tax KF 6301 A4 C63 [complete]

RIA United States Tax Reporter
Law Tax [selected]

Micro:

Tax Analysts Documents
Law Micro KF 6272 T396 [complete]

Lexis [password required]:

Lexis: IRS Private Letter Rulings and Technical Advice Memoranda (FEDTAX:PLR)
Westlaw: Federal Taxation - Private Letter Rulings (FTX-PLR)
Westlaw: Federal Taxation - Technical Advice Memoranda (FTX-TAM)


Actions on Decisions

Looseleaf:

CCH IRS Positions Reporter
Law Tax KF 6300 A825 [complete]

RIA United States Tax Reporter
Law Tax [selected]

Westlaw and Lexis [password required]:

Lexis: Actions on Decisions (FEDTAX:AOD)
Westlaw: Federal Taxation - IRS Actions on Decisions (FTX-AOD)


General Counsel Memoranda

Looseleaf:

CCH IRS Positions Reporter
Law Tax KF 6300 A825 [complete]

RIA United States Tax Reporter
(Law Tax) [selected]

Westlaw and Lexis [password required]:

Lexis: General Counsel Memoranda (FEDTAX:GCM)
Westlaw:Federal Taxation - General Counsel Memoranda (FTX-GCM)


Technical Memoranda

Looseleaf:

CCH IRS Positions Reporter
Law Tax KF 6300 A825 [complete]

RIA United States Tax Reporter
Law Tax [selected]

Internet:

Coordinated Issue Papers (IRS)

Westlaw and Lexis [password required]:

Lexis: Technical Memoranda (FEDTAX:TM)
Westlaw: Federal Taxation - Technical Memoranda (FTX-TM)


IRS Manual

Official:

Internal Revenue Manual

Looseleaf:

CCH IRS Manual (Law Tax KF 6301 A4 1977)

Westlaw and Lexis [password required]:

Lexis: IRS Manual (FEDTAX:MANUAL)
Westlaw: Federal Taxation - IRS Manual (FTX-IRM)


IRS information on the Web

Page maintained by David Bachman
Last updated: February 2009