Solution Manual For Federal Tax Research 12th Edition by Roby Sawyers, Steven Gill. ISBN NO10,0357366387 ISBN NO13,978-0357366387 All Chapters Complete Guide A.pdf

,Standard Tax Citations
m m




Citationsm arem presented m form illustrativem and m prescriptivem purposes.m They m do m not m necessarily m track m to m act
ualmdocuments.

Statutory
Constitution U.S.mConst.mart.mI,m§8,mcl.m2.
U.S.mConst.mamend,mXIV,m§2.
Code §101(b)(2)(B)(ii).
PublicmLaws P.L.m111-5 m(American mRecovery mand mReinvestment mAct mof m2009)
Administrative
Regulation Reg.m§1.162-5(a)(1).
Treasury m Decision T.D.m9498,mI.R.B.m2010-45.
Temporary m Regulation Reg.m§1.108(i)-2T.
Proposed m Regulation Prop.mReg.m§301.7701-1.
RevenuemRuling Rev.mRul.m2009-7,m2009-1 mC.B.m712.
RevenuemRulingm(temporary) Rev.mRul.m2010-5,m2010-4 mI.R.B.m312.
RevenuemProcedure Rev.mProc.m2009-21,m2009-1 mC.B.m742.
LettermRuling
Ltr.mRul.m201027033
.mTechnicalmAdvicemMemo TAM m200908050.
Notice Noticem2009-30,m2009-1 mC.B.m989.
Noticem(temporary) Noticem2010-50,m2010-27 mI.R.B.m12.
Announcement Announcement m2009-11,m2009-4 mI.R.B.m432.
Judicial
Board mof mTax mAppeals:
GPOm reporter EstatemofmD.mR.mDaly,m3 mB.T.A.m1042 m(1926).
Tax m Court m Regular:
(temporary m citation) Mehan,m Marty,m 122 m T.C.m , No.m 5 m (2004).
m m

Tax m Court m Regular:
GPOm reporter Mehan,mMarty,m122 mT.C.m396 m(2004).
Tax m Court m Memo:
Generalm(unpublished) Dixon,mMichel,mT.C.mMemo.m1999-
310.mCCH: Dixon,mMichel,m78 mTCM m462 m(1999).
RIA: Dixon,mMichel,mTCmMemo m1999-
310 mormRIAmT.C.mMemo.m¶m99,310 m(1999).
Tax mCourt mSmallmCase Indrit m Iljazi,m TCm Summary m Opinion m 2010-59.
smDivision:
District m Court:
West:
Bohall,mPatrickmL.,m602 mF.mSupp.m2d m18
7 m(DCt.mD.C.,m2009)
CCH: Bohall,mPatrickmL.,m2009-1 mUSTC m¶m50,307 m(DCt.
D.C.)
RIA: Bohall,mPatrickmL.,m103 mAFTR2d m2009-1338 m(DCt.
D.C.)
Court m of m Federalm Claims:
West: Esposito mv.mU.S.,m70 mFed.mCl.m558 m(2006)
CCH: Esposito mv.mU.S.,m2006-2 mUSTCm¶m50,434 m(Fed.mCl.)
RIA: Esposito mv.mU.S.,m97 mAFTR2d m2006-1733 m(Fed.mCl.)

, Court m of m Appeals:
West: HomemofmFaith,m39 mF.3d.m263 m(CA-10,m1994).
CCH: HomemofmFaith,m94-2 mUSTC m¶m50,570 m(CA-10).
RIA: HomemofmFaith,m74 mAFTR2d m94-6913 m(CA-10).
SuprememCourt:
GPO: U.S.mv.mClintwood mElkhorn mMining mCo.,mEtmAl.,m553
U.S.m1 m(2008)
West: U.S.mv.mClintwood mElkhorn mMining mCo.,mEtmAl.,m128
S.mCt.m1511 m(2008)
CCH:
U.S.mv.mClintwood mElkhornmMining mCo.,m
EtmAl.,m2008-1 mUSTC m¶m50,281 m(USSC)
RIA:
U.S.mv.mClintwood mElkhorn mMining mCo.,mEtmA
l.,m101 mAFTR m2d m2008-1612 m(USSC)
Books
Raabe,m W.,m Whittenburg,m G.,m Sanders,m D.,m andm Sawyers,m R.,m 2011.m Federal m Taxm Research,m 9th m ed.m Mason
,m OH: mSouth-Western.
Journals
Everett,m J.,m C.m Hennig,m andm W.m Raabe.m 2010.m Convertingm am Cm Corporationm intom anm LLC.m Journalm of m Tax
ation m 113(2): m97–107.

Capitalization
Propermnounsmand mwordsmderived mfrom mthemmaremcapitalized mwhilemcommon mnounsmaremnot.mThemnamesmofmspecifi
cmper-
msons,mplaces,mormthingsmare mpropermnouns.mAllmothermnounsmare mcommon mnouns.mExamplesmof mpropermnounsmincl

ude:

themCongressmt
hemCodemSecti
on m172(a)mthem
Regulations
Regulationsm§1.102-
1 mthemPresident
themFifth mCircuit mt
hemTax mCourt
a mRevenuemRuling
a mPrivatemLettermRuling
Italics
In m handwritten m orm typed m papersm underliningm representsm italics.m Them titlesm of m books,m magazines,m newspapers,m p
amphletsmand mcourt mcasesmaremshown min mitalics.mExamplesmof mitemsmthat maremitalicized minclude:
ThemWealth mof mNations
mJournal mof mTaxation mN
ewmYorkmTimesmGregor
ymv.mHelvering

, Note: m Do m notm italicizem them titlesm of m legalm documentsm such m asm them U.S.m Constitution m and m them U.S.m Code.