Tax Citation Lookup
The Citation Lookup box is available on the Tax dashboards.
See below for a list of supported citation formats by category.
Note: Click the citation category link to view the citation formats for that selected category.
- All Case Law
- Internal Revenue Code (IRC)
- Treasury Regulations (Treas. Regs.)
- IRS Revenue Rulings (Rev. Rules)
- IRS Revenue Procedures (Rev. Procs.)
- IRS Announcements
- IRS Notices
- IRS Publications
- IRS Private Letter Rulings (PLRs)
- IRS Technical Advice Memoranda (TAMs)
- IRS Technical Expedited Advice Memoranda (TEAMs)
- IRS Chief Counsel Advice Memoranda (CCAs)
- IRS Field Service Advice Memoranda (FSAs)
- IRS Chief Counsel Notice (CCNs)
- IRS News Releases
- IRS Actions on Decision (AoDs)
- IRS Information Letters
- IRS Program Manager Technical Advice (PMTAs)
- IRS Internal Revenue Manual (IRM)
- IRS LB&I Industry Director Guidance
- IRS General Counsel Memoranda (GCMs)
- IRS General/Generic Legal Advice Memoranda (GLAMs)
- IRS Service Center Advice Memoranda (SCAs)
- All Case Law:
- Citation as written (citation search)
- Internal Revenue Code (IRC):
- 1
- 1(h)
- S1(h)
- S 1(h)
- S.1(h)
- S. 1(h)
- Sec1(h)
- Sec 1(h)
- Sec.1(h)
- Sec. 1(h)
- Section1(h)
- Section 1(h)
- IRC1(h)
- IRC 1(h)
- Internal Revenue Code 1(h)
- Code Section 1(h)
- Code Sec. 1(h)
- 26 usc 1(h)
- 26 U.S.C. 1(h)
- Treasury Regulations (Treas. Regs.):
- 1.355-1
- 1.355-1(c)
- S1.355-1(c)
- S 1.355-1(c)
- S.1.355-1(c)
- S. 1.355-1(c)
- Sec1.355-1(c)
- Sec 1.355-1(c)
- Sec.1.355-1(c)
- Sec. 1.355-1(c)
- Treas Reg 1.355-2(c)
- Treas. Reg 1.355-2(c)
- Treas Reg. 1.355-2(c)
- Treas. Reg. 1.355-2(c)
- Treas Regulation 1.355-2(c)
- Treas. Regulation 1.355-2(c)
- Treasury Regulation 1.355-2(c)
- 26 cfr 1.355-2(c)
- 26 C.F.R. 1.355-2(c)
- IRS Revenue Rulings (Rev. Rules):
- Rev Rul 2006-20
- Rev. Rul. 2006-20
- Rev Rul 2006-20
- Rev. Rul. 2006-20
- Revenue Rul 2006-20
- Revenue Rul. 2006-20
- Revenue Rule 2006-20
- Revenue Ruling 2006-20
- Rev Rule 2006-20
- Rev. Rule 2006-20
- IRS Revenue Procedures (Rev. Procs.):
- Rev Proc 2011-52
- Revenue Proc 2011-52
- Rev Procedure 2011-52
- Revenue Procedure 2011-52
- IRS Rev Proc 2011-52
- IRS Revenue Proc 2011-52
- IRS Rev Procedure 2011-52
- IRS Revenue Procedure 2011-52
- IRS Announcements:
- Announcement 2011-8
- IRS Announcement 2011-8
- IRS Notices:
- Notice 2012-48
- IRS Notice 2012-48
- IRS Publications:
- Pub 17
- IRS Pub 17
- Publication 17
- IRS Publication 17
- IRS Private Letter Rulings (PLRs):
- PLR 201244003
- IRS PLR 201244003
- Private Letter Ruling 201244003
- Private Letter Rulings 201244003
- IRS Technical Advice Memoranda (TAMs):
- TAM 201035016
- IRS TAM 201035016
- Technical Advice Memoranda 201035016
- Technical Advice Memorandum 201035016
- IRS Technical Expedited Advice Memoranda (TEAMs):
- TEAM 200430029
- IRS TEAM 200430029
- Technical Expedited Advice Memoranda 200430029
- Technical Expedited Advice Memorandum 200430029
- IRS Chief Counsel Advice Memoranda (CCAs):
- CCA 200917030
- IRS CCA 200917030
- Chief Counsel Advice Memoranda CCA 200917030
- Chief Counsel Advice Memorandum CCA 200917030
- IRS Field Service Advice Memoranda (FSAs):
- FSA 200128011
- IRS FSA 200128011
- Field Service Advice 200128011
- IRS Chief Counsel Notice (CCNs):
- CC-2012-007
- IRS CC-2012-007
- Chief Counsel Notice CC-2012-007
- IRS News Releases:
- Release IR-2012-67
- Press Release IR-2012-67
- IRS Press Release IR-2012-67
- IRS Actions on Decision (AoDs):
- AOD 2012-04
- IRS AOD 2012-04
- Action on Decision 2012-04
- IRS Information Letters:
- Information Letter 2012-0049
- IRS Information Letter 2012-0049
- IRS Program Manager Technical Advice (PMTAs):
- PMTA 2012-011
- IRS PMTA 2012-011
- Program Manager Technical Advice 2012-011
- IRS Internal Revenue Manual (IRM):
- IRM 5.1.8
- IRS Manual 5.1.8
- Internal Revenue Manual 5.1.8
- IRS LB&I Industry Director Guidance:
- LBI 03042005
- IRS LBI 03042005
- Industry Director Guidance 03042005
- IRS General Counsel Memoranda (GCMs):
- GCM 39889
- IRS GCM 39889
- General Counsel Memoranda 39889
- General Counsel Memorandum 39889
- IRS General/Generic Legal Advice Memoranda (GLAMs):
- GLAM AM-2009-13
- IRS GLAM AM-2009-13
- General Legal Advice Memoranda AM-2009-13
- IRS General Legal Advice Memoranda AM-2009-13
- Generic Legal Advice Memorandum AM-2009-13
- IRS Generic Legal Advice Memorandum AM-2009-13
- IRS Service Center Advice Memoranda (SCAs):
- SCA 200235029
- IRS SCA 200235029
- Service Center Advice 200235029