What are the CCH Tax Research NetWork Citation Formats for Tax Cases?

The purpose of this article is to provide users of the CCH Tax Research NetWork (TRN) with examples of valid and accurate citation formats for use with the "Find By Citation" tool. 

  • The below listings are found under the Primary Sources section for Federal Tax, under Cases. 
  • This article does not include U.S. Tax Cases, please see CCH Tax Research NetWork - Citation Formats - United States Tax Cases for those citations.
  • Access to these sources generally depends upon the scope of your subscription. 
  • To discuss adding these services to your TRN subscription, please contact your Representative at 1-888-CCH-REPS (1-888-224-7377).
Source Sample Citation Find By Citation TemplateFind By Citation Example
CCH Decision - Tax CourtCCH Dec 56148Tax Ct. Dec. ______Tax Ct. Dec. 56148
Tax Court Regular*119 TC No. 22
119 TC 356
___ TC No. ___
___ TC ___
119 TC No. 22
119 TC 356
CCH Decisions -
Tax Court Memoranda
CCH Dec 56149(M)Tax Ct. Dec. ________Tax Ct. Dec. 56149(M)
Tax Court Memoranda**82 TCM 874
TCM 2005-222
__ TCM ___
TC Memo____-___
82 TCM 874
TC Memo 2005-222
Tax Court Summary OpinionTC 2005-155T.C. Summary Opinion
____-___
T.C. Summary Opinion
2005-155
Board of Tax Appeals Regular47 BTA 983__ BTA ___47 BTA 983
Board of Tax Appeals MemoBTA Memo No 1054936BTA Memo _______

BTA Memo 1054936

*The first sample citation refers to the case number, the second citation refers to a volume and page number at which the case begins.

**The first sample citation refers to the volume and page number at which this memoranda is located, the second citation refers to the actual memo number itself.

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