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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 Template | Find By Citation Example | | CCH Decision - Tax Court | CCH Dec 56148 | Tax 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 Opinion | TC 2005-155 | T.C. Summary Opinion
____-___ | T.C. Summary Opinion
2005-155 | | Board of Tax Appeals Regular | 47 BTA 983 | __ BTA ___ | 47 BTA 983 | | Board of Tax Appeals Memo | BTA Memo No 1054936 | BTA Memo _______ |
BTA Memo 1054936
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*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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