Research Case Solutions For Federal Tax Research 12th Edition by Roby Sawyers, Steven Gill..pdf

,StandardTax Citations
n n




Citationsn aren presented n forn illustrativen andn prescriptiven purposes.n Theyn don not n necessarily n track n to n actualnd
ocuments.

Statutory
Constitution U.S.n Const.n art.n I,n §8,n cl.n 2.
U.S.n Const.n amend,n XIV,n §2.
Code §101(b)(2)(B)(ii).
Publicn Laws P.L.n 111-5 n (American n Recovery n and n Reinvestment n Act n of n 2009)
Administrative
Regulation Reg.n §1.162-5(a)(1).
Treasury n Decision T.D.n9498,n I.R.B.n 2010-45.
Temporary n Regulation Reg.n §1.108(i)-2T.
Proposed n Regulation Prop.n Reg.n §301.7701-1.
Revenuen Ruling Rev.n Rul.n 2009-7,n 2009-1 n C.B.n 712.
Revenuen Rulingn (temporary) Rev.n Rul.n 2010-5,n 2010-4 n I.R.B.n 312.
Revenuen Procedure Rev.n Proc.n 2009-21,n 2009-1 n C.B.n 742.
Lettern Ruling
Ltr.nRul.n 201027033.
Technicaln Advicen Memo
n TAM n 200908050.
Notice Noticen 2009-30,n 2009-1 n C.B.n 989.
Noticen (temporary) Noticen 2010-50,n 2010-27 n I.R.B.n 12.
Announcement Announcement n 2009-11,n 2009-4 n I.R.B.n 432.
Judicial
Board n of n Tax n Appeals:
GPOn reporter Estaten of n D.n R.n Daly,n 3 n B.T.A.n 1042 n (1926).
Tax n Court n Regular:
(temporary n citation) Mehan,n Marty,n 122 n T.C.n , No.n 5 n (2004).
n n

Tax n Court n Regular:
GPOn reporter Mehan,n Marty,n 122 n T.C.n 396 n (2004).
Tax n Court n Memo:
Generaln (unpublished) Dixon,nMichel,n T.C.n Memo.n 1999-
310.n CCH: Dixon,n Michel,n 78 n TCM n 462 n (1999).
RIA: Dixon,n Michel,n TCn Memo n 1999-
310 n orn RIAn T.C.n Memo.n ¶n 99,310 n (1999).
Tax n Court nSmalln Casesn Indrit n Iljazi,n TCn Summary n Opinion n 2010-59.
Division:
District n Court:
West:
Bohall,nPatricknL.,n602 nF.nSupp.n2dn187n(
DCt.nD.C.,n 2009)
CCH: Bohall,n Patrickn L.,n 2009-1 n USTC n ¶n 50,307 n (DCt.
D.C.)
RIA: Bohall,n Patrickn L.,n 103 n AFTR2d n 2009-1338 n (DCt.
D.C.)
Court n of n Federaln Claims:
West: Esposito n v.n U.S.,n 70 n Fed.n Cl.n 558 n (2006)
CCH: Esposito nv.n U.S.,n2006-2 nUSTC n ¶n50,434 n(Fed.nCl.)
RIA: Esposito n v.n U.S.,n 97 n AFTR2d n 2006-1733 n (Fed.n Cl.)

, Court n of n Appeals:
West: Homen ofn Faith,n 39 n F.3d.n 263 n (CA-10,n 1994).
CCH: Homen ofn Faith,n 94-2 n USTC n ¶n 50,570 n (CA-10).
RIA: Homen ofn Faith,n 74 n AFTR2d n 94-6913 n (CA-10).
Supremen Court:
GPO: U.S.n v.n Clintwood n Elkhorn n Mining n Co.,n Etn Al.,n 553
U.S.n 1 n (2008)
West: U.S.n v.n Clintwood n Elkhorn n Mining n Co.,n Etn Al.,n 128
S.n Ct.n 1511 n (2008)
CCH:
U.S.n v.n Clintwood nElkhorn nMining nCo.,n E
tn Al.,n 2008-1 n USTCn ¶n 50,281 n (USSC)
RIA:
U.S.nv.nClintwood nElkhorn nMiningnCo.,nEt nAl.,
n101 n AFTRn 2d n 2008-1612 n (USSC)
Books
Raabe,n W.,n Whittenburg,n G.,n Sanders,n D.,n andn Sawyers,n R.,n 2011.n Federal n Taxn Research,n 9th n ed.n Mason,n OH
:n South-Western.
Journals
Everett,n J.,n C.n Hennig,n andn W.n Raabe.n 2010.n Convertingn an Cn Corporationn inton ann LLC.n Journal n ofn Taxationn
113(2): n 97–107.

Capitalization
Propern nounsn and nwordsnderived nfromnthemnarencapitalized n whilen commonnnounsnarennot.n Thennamesnofnspecificn per-
n sons,n places,n orn thingsn are n propern nouns.nAlln othern nounsn are n common n nouns.n Examplesn of n propern nounsn include:



then Congressn th
en Coden Sectionn
172(a)n then Reg
ulations
Regulationsn §1.102-
1 n then President
then Fifth n Circuit n th
en Tax n Court
a n Revenuen Ruling
a n Privaten Lettern Ruling
Italics
In n handwritten n orn typed n papersn underliningn representsn italics.n Then titlesn ofn books,n magazines,n newspapers,n pamp
hletsn and n court n casesn aren shown n in n italics.n Examplesn of n itemsn that n aren italicized n include:
Then Wealth n of n Nationsn
Journal n of n Taxation n Ne
wn Yorkn Timesn Gregoryn
v.n Helvering
Note: n Do n notn italicizen then titlesn of n legaln documentsn such n asn then U.S.n Constitution n and n then U.S.n Code.

, Federal Tax Research n n




NINTH n EDITION



William A. Raabe, Ph.D., CPA
n n n n


Then Ohion Staten University

Gerald E. Whittenburg, Ph.D., CPA
n n n n


Sann Diegon Staten University

Debra L. Sanders, Ph.D., CPA
n n n n


Washingtonn Staten University,n Vancouver

Roby B. Sawyers, Ph.D., CPA, CMA
n n n n n


Northn Carolinan Staten University
Contributingn Author
Steven L. Gill, Ph.D. n n n


Sann Diegon Staten University




Australian•nBraziln•nJapann•nKorean•nMexicon•nSingapor en•nSpa inn•nUnitednKin gdom n•nUnitednStates