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Accounting & Taxation: Search by Citation

Research Citations - Practice

Citation Practice

Use the following citations to practice searching in BNA Tax Management, CCH Tax Research Network, or Checkpoint RIA.

International

Randall J. Thompson, et ux. v. Commissioner, 137 T.C. No. 17, Code Sec(s) 6213; 6212; 6230; 6231; 6662. (Tax Court jurisdiction-assessment and deficiency procedures-affected items-deficiency notice-validity of notice)

Whistleblower 14106-10W v. Commissioner, 137 T.C. No. 15, Code Sec(s) 7623. (Awards to whistleblowers-award entitlement and eligibility-preconditions-summary judgment-motion practice.)

The Charles Schwab Corporation & Subs. v. Commissioner, 123 TC 306, Code Sec(s) 461; 446; 164. (Time for claiming deductions-tax deductions-Californiafranchise taxes-date of accrual-acceleration.) 5150.03.B. Computation of Personal Holding Company Income Federal

[77-1 USTC ¶13,187] United States of America, Plaintiff-Appellant v. Richard L. Kroll, Executor of the Estate of Gertrude O’Reilly, Deceased, Defendant-Appellee

[89-2 USTC ¶9659] D. Robert Autrey, Jr., an individual, et al., Plaintiffs-Appellees, Cross-Appellants v. United States of America, Defendant-Appellant, Cross-Appellee

[71-1 USTC ¶9227] Battelstein Investment Company, Plaintiff-Appellant v. United States of America, Defendant-Appellee.

Patterson Trust v US, CA-6, 84-1 USTC ¶9315, 729 F2d 1089;

84-1 USTC ¶9315], Henry T. Patterson Trust, by its Trustee, The Reeves Banking & Trust Company, Plaintiff-Appellee v. United States of America, Defendant-Appellant

Thompson Engg. Co., Inc. v Commr, 80 TC 672, Dec. 40,024 (1983), rev'd per curiam CA-6, 85-1 USTC ¶9126, 751 F2d 191.

US v Hughes Properties, Inc., SCt, 86-1 USTC ¶9440, 476 US 593, 106 SCt 2092.

R.A. Schubel, 77 TC 701, CCH Dec. 38,288; IRS Pub. 530 (Home Purchases, Seller-Paid Points)

IRS Rulings

Rev. Rul. 85-13, 1985-1 CB 184, Internal Revenue Service,(Jan. 1, 1985)

Rev. Proc. 85-49, I.R.B. 1985- 40, 26.

Rev. Rul. 95-37, I.R.B. 1995-17, 10.

Rev. Rul. 87-34, 1987-1 CB 168, IRC Sec(s). 846

Checkpoint RIA Citation Search

Checkpoint RIA Citation Search

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