P R A C T I C E A R E A F U N DA M E N TA L S FEDERAL TAX RESOURCES ON WESTLAW PROFESSIONAL LEGAL RESEARCH Tax law is the body of law governing taxation, including the Internal Revenue Code; rules, regulations, and decisions of the Internal Revenue Service; and judicial decisions interpreting the tax code and rules and regulations. This quick reference guide highlights the tax law resources on Westlaw and shows you how to select the appropriate database to search. Category: Practice Area Fundamentals For research assistance 24 hours a day, seven days a week, call the West Reference Attorneys at 1-800-850-WEST (1-800-850-9378) or click Help on Westlaw ® for a live help session. lawschool.westlaw.com PRIMARY FEDERAL TAX RESOURCES ON WESTLAW FTX Comb Ma 2 FTX-TRA86 FTX-CODREG FTX-BILLTXT FTX-PL FTX-CRS Materials on the Tax Reform Act of 1986 Code and Regulations Congressional Bills Public Laws Congressional Research Service FTX- Legislativ FTX-REG FTX-USCA FTX-IRSPUBS FTX-EXEMPT-ALL Final, Temporary, and Proposed Regulations U.S. Code Annotated IRS Publications Exemption Rulings and Publication 78 FTX-FR FTX-CFR FTX-RULES FTX-EXEMPT FTX-PU Federal Register Code of Federal Regulations Rules of the U.S. Tax Court IRS Exemption Rulings IRS Publi Cumulat Organ FTX-CBWD FTX-MSSP FTX-ISP Cumulative Bulletins, Written Determinations, News Releases IRS Market Segment Specialization Program Industry Specialization Program FTX-WD FTX-NR FTX-CB FTX-AOD IRS Written Determinations (Combined Materials) IRS News Releases IRS Cumulative Bulletins IRS Actions on Decisions FTX- FTX-DO FTX-ANN FTX-RP Delegation Orders IRS Announcements and Notices Revenue Procedures FTX-FSA FTX-INFO FTX-LB FTX-LGM FTX-NSAR IRS Field Service Advice IRS Information Letters IRS Litigation Bulletins IRS Litigation Guideline Memoranda IRS Non-Docketed Service Advice Review Federal Tax Resources on Westlaw IRS Gener Memo FTX- IRS Private L Key Combination database Databases in which you can search using West topic and key numbers X-ALL bined Tax aterials FTX-CR FTX-TREATIES FTX-CSRELS RIA-IRM FTX-AM Congressional Record U.S. Treaties and Conventions Cases and Releases RIA® Internal Revenue Manual IRS Chief Counsel Attorney Memoranda X-LH ve History FTX-EOTIP FTX-CIRC230 FTX-RELS FTX-CS FTX-CBOLD IRS Exempt Organizations CPE Technical Instruction Program Circular 230 IRS Combined Releases Federal Cases Cumulative Bulletin 1919–1953 UB78IRS FTX-SCT FTX-CTA FTX-DCT ication 78– tive List of nizations Supreme Court Cases Courts of Appeals Cases District Courts Cases FTX-MEMOS FTX-EXEMPT FTX-IRSMISC FTX-FEDCL FTX-TCT Memoranda, Actions on Decisions, Litigation Bulletins IRS Exemption Rulings IRS Miscellaneous Documents Court of Federal Claims Tax Court Cases FTX-LB FTX-LGM FTX-TM FTX-TC FTX-TCM IRS Litigation Bulletins IRS Litigation Guideline Memoranda IRS Technical Memoranda Tax Court Decisions Tax Court Memorandum Decisions -GCM ral Counsel oranda FTX-RR FTX-TDO FTX-EO FTX-TCSO Revenue Rulings Treasury Department Orders Executive Orders Tax Court Summary Opinions -PLR Letter Rulings FTX-SCA FTX-TAM FTX-CCA IRS Service Center Advice IRS Technical Advice Memoranda IRS Chief Counsel Advice Federal Tax Resources on Westlaw 3 For assistance using Westlaw, call 1-800-850-WEST (1-800-850-9378). For free reference materials, visit west.thomson.com/westlaw/guides. © 2010 Thomson Reuters. All rights reserved. Published 6/10. L-340371. The trademarks used herein are the trademarks of their respective owners. West trademarks are owned by West Publishing Corporation.