Below are the supported citation formats to use with Citation Lookup.
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