Federal Tax Law Research: Citing Tax Looseleaf Services

Citing Tax Looseleaf Services

a) Citing CCH Standard Federal Tax Reporter (Bluebook Rule 19 and T.16):

Example: Accounting Periods, [2004] 8 Stand. Fed. Tax. Rep. (CCH) ¶ 20,307, at 38,026 (Jan. 4, 2004).

b) Citing RIA United States Tax Reporter (Bluebook Rule 19 and T.16):

Example: Gross Income Defined, 3A U.S. Tax Rep. (RIA) ¶ 614, at 13,086 (Oct. 2, 2003).

c) Citing BNA Tax Management Portfolios (Bluebook Rule 19 and T.16):

Example: Deduction Limitations: General, 504-2nd Tax Mgmt. (BNA) (2000).