Using Index volume of the CCH Standard Federal Tax Reporter (Ref KF 6285 C67), turn to the Topical Index Section.
Select a topic that interests you and jot down the paragraph numbers that relate to it.
Find the looseleaf binder that contains the desired paragraph (¶ ) number. Look in the lower right hand corner of each page to find the paragraph number. (EXAMPLE: ¶ 2600 - 2944). You will find the full text of the IRS Code section pertaining to the topic. Following the code section is the full text of pertinent regulations. CCH Explanations, which attempt to clarify the law and its regulations, follow the text of regulations.
Look for references to tax cases or rulings at the end of the section. Jot down names of cases and their appropriate legal citations and proceed to the specific tax case compilation. Common tax law case abbreviations include:
U.S.T.C.: U.S. Tax Cases
(Ref KF 6280 A2 C63 vol. 60- )
T.C.: U.S. Tax Court Reports
(U.S. Docs JU 11.7:32-37, 42- )
T.C.M.: Tax Court Memorandum Decisions
(Ref KF 6280 A2 C73 v. 19-1960- )
Rev. Rul: IRS Revenue Rulings
(U.S. Docs T 22.25:966/2, 970/1- )
EXAMPLE: 89 T.C. 1 refers to volume 89 of the U.S. Tax Court Reports, page 1.
The full list of abbreviations may be found in ¶ 20, "Abbreviations and References", located in the Index volume (shelved before volume 1).
For earlier tax cases, use Lexis/Nexis, accessible from the library's home page
(http://www.library.csustan.edu)
under Research Resources / Databases-Alphabetical List. Under Academic Search Forms, click on "Legal Research," and then choose "Tax Law" from the menu. Use the pull down arrow on Source Material to select Federal Tax Cases. Note that the date defaults to "previous six months." Use the pull down arrow to change dates as appropriate.
Now turn to the volume of CCH Standard Federal Tax Reporter entitled "New Matters." Find the Section entitled "Cumulative Index to 20__ Developments." Use the paragraph number obtained at Step 2 to find "New Development Paragraph Numbers." Again you need to look in the outside corner to find the paragraph numbers.
If you need assistance, please ask a librarian.
