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Accounting & Federal Tax Research Workshop: Legal Abbreviations

  Common Legal Abbreviations

AFTR                  American Federal Tax Reports
AFTR 2d             American Federal Tax Reports, 2d series
BTA                   United States Board of Tax Appeals
CB                     Internal Revenue Cumulative Bulletin
CFR                   Code of Federal Regulations
F                       Federal Reporter
F. 2d                 Federal Reporter, 2d series
F. 3d                 Federal Reporter, 3rd series
Fed. Reg           Federal Register
F. Supp.            Federal Supplement
IRC                  Internal Revenue Code
L. Ed.               United States Reports, Lawyers Edition
S. Ct.               Supreme Court Reporter
Stat. at L.         United States Statutes at Large
TC                   Tax Court of the United States Reports
TCM                 Tax Court Memorandum Decisions
US                   United States Reports
USC                 United States Code
USCA               United States Code Annotated
USTC               United States Tax Cases