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Federal Income Tax Guide: Citations & Abbreviations

Abbreviations

Eckstein Law Library has several resources to help in deciphering the meaning of acronyms and abbreviations.

The Bluebook: A Uniform System of Citation. Table 1 of the Bluebook includes abbreviations for judicial, legislative, and administrative materials.

Index to Legal Citations and Abbreviations: Includes abbreviations from the UK, Ireland, USA, and select abbreviations from the European Union, Africa, Asia, and South America.  Updated by the Cardiff Index to Legal Abbreviations.

Prince’s Dictionary of Legal Abbreviations. Focuses on U.S. legal materials.

World Dictionary of Legal Abbreviations. Focuses on foreign law abbreviations; arranged by language and/or country.

The table below lists commonly used tax abbreviations; for a more complete tax abbreviation guide, see the Citation and Style Manual compiled by the ABA Tax Lawyer editorial staff.

AFR Applicable Federal Rates
Issued as a Rev. Rul. during the last week of each month
A.O.D. Actions on Decisions
ATGs Audit Techniques Guides (formerly MSSP)
B.T.A. United States Board of Tax Appeals Reports
Official predecessor to T.C.
C.B.

Cumulative Bulletin.  Print version ceased with 2008-2 volume

C.F.R. Code of Federal Regulations
Cl. Ct. United States Claims Court Reporter
Ct. Cl. United States Court of Claims Reports
F., F.2d, F.3d Federal Reporter, 2d & 3d Series
F. Supp.
F. Supp.2d
Federal Supplement2d  & 3d Series
Fed. Cl. Federal Claims Reporter
FR, Fed. Reg. Federal Register
I.R.B. Internal Revenue Bulletin - Weekly.  Print version ceased with 2012-32 issue (Aug. 6, 2012)
I.R.C. Internal Revenue Code (Title 26 of the United States Code)
I.R.M. Internal Revenue Manual
L. Ed., L. Ed. 2d U.S. Supreme Court Reports Lawyer's Edition & 2d Series
MSSP Market Segment Specialization Program (see ATGs)
P.L.R./L.T.R. Private Letter Rulings
Rev. Proc. Revenue Procedure, found in C.B. and I.R.B.
Rev. Rul. Revenue Ruling, found in C.B. and I.R.B.
S. Ct. Supreme Court Reporter
T.A.M. Technical Advice Memoranda, published with PLR/LTR
T.C. United States Tax Court Reports
T.C.M. Tax Court Memorandum Decisions
T.D. Treasury Decisions, in C.B., Fed. Reg., and I.R.B.
Treas. Reg. Treasury Regulations, found in C.B., Fed. Reg., and I.R.B.
U.S. United States Reports
U.S.C. United States Code
U.S.C.A. United States Code Annotated
U.S.C.S. United States Code Service
U.S.T.C. U.S. Tax Cases