Standard Federal Tax Reporter--Print Finding Devices & Tables
Internal Revenue Code I Finding Tables
1. Table I: Cross Reference Tables from the 1939 to the 1954 Code.
2. Table II: Cross Reference Tables from the 1954 to the 1939 Code.
3. Table III: Cross References within the Code of 1986: Cross-References
within the Internal Revenue Code Of 1986.
4. Acts since 1971 Supplementing the 1954 Code: This finding list shows the
Public Laws enacted in 1971 and later years which amend the Internal Revenue
Code of 1954. Public Laws enacted prior to 1971 appear in STANDARD
FEDERAL TAX REPORTS, Extra Edition, No. 24, dated April 29, 1971.
5. Acts supplementing the 1986 Code: This finding list shows the Public Laws
enacted in 1986 and later years which amend the Internal Revenue Code of
1986 (as so redesignated by the Tax Reform Act of 1986 (P.L. 99-514)). Public
Laws enacted in 1971 and later years which amend the Internal Revenue Code
of 1954 begin on page 301.
6. Legislative History Locator Table: The CCH-prepared table lists the Public
Laws (P.L.s) that have amended or affected the Internal Revenue Code since the
enactment of the 1954 Code and identifies companion Committee Reports that
contribute to the understanding of tax changes made to the Code.

Public Laws that made minor amendments to the Internal Revenue Code and
that have no Committee Report relevant to tax changes made are not listed in
the table, unless the law is listed in the Cumulative Bulletin.

The table denotes the P.L. number, bill number, official name of the legislation,
the date the legislation was enacted, the date the Committee Report (or other
legislative history) was issued, and the location of the applicable document in the
Cumulative Bulletin.

Where legislation does not carry an official name, a description of the contents of
the legislation is provided. Bill numbers for Committee Reports that differ from
the bill number of the enacted legislation are noted.
7. Public Laws Amending the Internal Revenue Code
Standard Federal Print Finding Devices.
1
Index Finding Tables
1. Main Topical Index covers the information reported in Volumes 1 through 18.
These volumes are referred to as the Compilations. The organization is
alphabetical for main entries and subentries.
2. Tax Calendar—Tax Tables—Withholding Tables: These tables have both the
current rates but also all historical rates since 1913. ¶138—150.
3. Special Tables-Depreciation-Annuities-Savings Bonds-AFRs—Per Diem
Rate Tables: These tables are updated as new information is reported. The
latest tables can be accessed using the Cumulative Index in Volume 19.
Specific Tab Guide Finding Materials
Table of Contents: Each compilation tab guide section contains a chart listing the
Code/Reg/Explanation Section, a short description and the paragraph within the tab.
Immediately following is the Overview. This is an overall explanation of the topics
covered in the entire tab with specific ¶ references.
Volume 19 Finding Devices
Topical Index to New Developments: This is an Index to the information reported in
Volume 19 and the US Tax Cases Volume. It consists of a main Topical Index and a
Latest Additions topical index.
Cumulative Index to New Developments: This provides cross references between
existing compilations and new developments reported in Volume 19 and the US Tax
Cases Volume. A new Index is sent in each report and is periodically replaced with a
single combined Index.
Finding Lists: This section covers all primary source documents, including a current
case table, Supreme Court Docket, reported in the specific year’s Standard Federal. It
covers not only current Rulings issued, but also reports on prior year rulings that have
been modified in the current year.
Proposed Regulation Finding List: Included in this tab is a subject listing of the
proposed regulations and a finding list of the Regulations with their proposed date and
the status. The full text of the Regulation is included in the compilations. This section
has the Notice of Proposed Rulemaking.
Standard Federal Print Finding Devices.
2
Citator Volumes: These 2 volumes (A-M & N-Z) cover Cases and Rulings reported in
Standard Federal, Federal Estate & Gift Tax and Federal Excise Tax Reports.

Volume A-M contains a listing of all A-M reported Cases since 1913 and
Cases/Rulings which have cited the main case entry.

Volume N-Z contains the listing of all N-Z reported cases since 1913 and
Cases/Rulings which have cited the main case entry. In addition to the cases,
this volume contains all reported Rulings since 1913 and primary source
documents which have changed them
The CCH Citator lists Court Cases and Rulings that significantly comment on a cited
Case or Ruling. It shows all ¶s in CCH publications where a cited Case or Ruling is
annotated. It also provides citations to Cases and Rulings that may have been
superseded by or may supersede a Case or Ruling.
A CCH Citator listing has several distinct sections, each of which provides different
information on the targeted case or ruling.

Case or ruling name: The name of the case or ruling the Citator is tracking. This is
always the bold entry listing.

Annotated at reference: A reference to a paragraph in a CCH publication that
summarizes the issues of the Case or Ruling the Citator is tracking.

Parallel citation section: Provides parallel citations for the Case or Ruling. If the
document is a Case that has affirmed or reversed a lower court decision, that
information is also provided. (See Soliman, Nader E.) (See Rev Rul 94-30)

Other cases or rulings: Lists other Cases and Rulings (along with their parallel
citations) in which the targeted Case or Ruling has been cited.
Order of Cites: Cites are listed in court order with Supreme Court first, followed by
Courts of Appeal, District Courts, Tax Court, State Courts, and Rulings. Within each
Court, the citations are in reverse chronological order.
Case History: CCH Citator follows the history of individual Cases under one Case
name. If a Case begins in the Tax Court, is appealed to the Circuit Court, and is
ultimately decided in the Supreme Court, those three decisions can be found under one
case name.
The Tax Citator is divided into 4 categories:
1. Cases
2. Rulings
3. Discontinued Rulings A-L
4. Discontinued Rulings M-Z
Standard Federal Print Finding Devices.
3
Hierarchy of Federal Tax Documents Reported in CCH Publications
Laws and Statutes:
 Internal Revenue Code (26 USC).
 Non Code Provisions for example CCH-EXP, 2004FED ¶33,538.0265, EmployerEmployee Relationship: Employee versus Independent Contractor: Text of
Section 530. “In Act Sec. 530 (a non-Code provision) of the Revenue Act of
1978, Congress provided as follows ***.
Internal Revenue Code Committee Reports and Amendment Notes:
 These follow the appropriate Code Section and remain until specific guidance for
compliance is provided.
Treasury Regulations (26 CFR)
 Final, Temporary and Proposed (and proposed amendments), Treasury
Regulations.
a) Legislative regulations are those for which the IRS is specifically
authorized by the IRC to prescribe the operating rules. Generally,
legislative regulations have the force and effect of law.
b) Interpretative regulations explain the IRS's position on the various sections
of the IRC. Although interpretative regulations do not have the force and
effect of law, the courts customarily accord them substantial weight.
c) Procedural regulations are considered to be directive rather than
mandatory and, thus, do not have the force and effect of law.
Court Cases:
 US Tax Cases, Tax Court Regular and Memo, Board of Tax Appeals.
Agency Publications:
 Revenue Rulings, Procedures, Announcements, Letter Rulings, ISP, MSSP.
Explanation, Analysis or Treatises:
 Prepared by CCH Editors or outside subject matter experts.
Headnotes and Annotations:
 CCH editorially prepared summaries of points of law in official documents.
Report Letters and Tax Day:
 CCH Publication specific letters highlighting current developments.
Standard Federal Print Finding Devices.
4
Searching Options
There are three main ways to approach research in any CCH title: Topic, Number or Name.
In order to determine which Finding Tool to use to locate information, you must first answer
these three questions.
1. Am I looking for where a specific topic or client issue is covered?
A search using the Topical Index to CCH Explanations provides documents that
guide the researcher to both an understanding of the issues involved and, via
the Annotations, to the underlying primary source documents to support the
statements.
2. Am I looking for a specific case or document by number?
CCH Citator allows subscribers to locate primary source documents. The CCH
Citator tracks the history of cases and rulings. You can use the Citator to
determine if a Ruling or Case has been modified by later primary source
documents.
3. Am I looking for a specific case or document by name?
Name searches can utilize either the search process in Step 1 or the Citation
process in Step 2. Narrowing the scope of the search to a specific document type
such as Code, Regulations or Court Cases, retrieves the document more rapidly.
Standard Federal Print Finding Devices.
5