Citation To Primary Authority

Citation To Primary Authority Primary Authority Ci

Citation to Primary Authority PRIMARY AUTHORITY CITATION Committee Report House Committee on Ways and Means, H.Rep. No 432, 98th Cong., 2d Sess. (March 5, 1984). Internal Revenue Code Sec. 469 (e)(1)(A). Treasury Regulation – final Reg. Sec. 1.269-â€1(a)(3). Treasury Regulation – proposed Prop. Reg. Sec. 1.704-â€3(c). Treasury Regulation – temporary Temp. Reg. Sec. 1.441-â€1T(a)(2). Revenue Ruling – temporary cite Rev. Rul. 84-â€101, 1984-â€28 I.R.B. 5. Revenue Ruling – permanent cite Rev. Rul. 54-â€56, 1954-â€2 C.B. 108. Revenue Procedure – temporary cite Rev. Proc. 93-â€15, 1993-â€3 I.R.B. 12. Revenue Procedure – Permanent cite Rev. Proc. 88-â€12, 1988-â€1 C.B. 17. Announcement – Temporary cite Ann. 2011-â€77, 2001-â€30 I.R.B. 83. Announcement – Permanent cite Ann. 2001-â€77, 2001-â€2 C.B. 83. Notice – Temporary citation Notice 2002-â€64, 2002-â€41 I.R.B. 690. Notice – Permanent citation Notice 2002-â€64, 2002-â€2 C.B. 690. Private Letter Ruling LTR (PLR) or LTR (PLR) U.S. Tax Court-†regular decision J.B. Linderman, 60 T.C. ) U.S. Tax Court – memorandum decision Thomas E. Lesslie, 36 TCM ), T.C. Memo ¶77,111. Acquiescence Phillip G. Larson, 66 T.C. ), acq. 1979-â€1 C.B. 1. U.S. District Court Arnold v. U.S., 289 F. Supp. 206, 68-â€2 USTC ¶9590, 22 A.F.T.R.2d 5661 (E.D. N.Y., 1968) U.S. Court of Federal Claims Zuchman v. U.S., 524 F.2d 729, 75-â€2 USTC ¶ 9778, 36 A.F.T.R.2d 75-â€6193 (Cl. Ct., 1975) U.S. Court of Appeals Comm. V. Percy W. Phillips, 275 F. 2d 33, 60-â€1 USTC ¶9294, 5 A.F.T.R.2d th Cir., 1960). U.S. Supreme Court Commissioner v. Duberstein, 363 U.S. 278, 80 S. St. 1190, 60-â€2 USTC ¶9515, 5 A.F.T.R.2d ) Temporary cite – Refers to Internal Revenue Bulletins which are published weekly. Permanent cite – Refers to Cumulative Bulletin (C.B.) which is printed semiannually and includes IRS pronouncements, previously included in a weekly bulletin. Citations should be to the C.B. unless it is not contained in the most recent C.B. Acquiescence – Whenever the IRS indicates that it will accept the decision of the court, it should be included in the citation by adding acq. followed by the citation to the bulletin where the acquiescence can be found. If the IRS indicates that it will not accept the ruling by nonacquiescence this is also cited as nonacq. followed by reference to bulletin.

Sample Paper For Above instruction

The provided instructions focus primarily on the accurate citation of primary authority in legal and tax contexts. Proper citation of primary sources such as committee reports, statutes, regulations, rulings, and court decisions is vital for legal and tax research, ensuring authority is properly attributed and easily verifiable. This task involves understanding the differences between various types of sources, including temporary and permanent citations, and knowing how to incorporate references to IRS bulletins and court rulings appropriately. Proper citation practices underpin the credibility of legal arguments, facilitate authoritative support for legal positions, and ensure compliance with scholarly and professional standards. This is especially critical in tax practice, where precise referencing to relevant primary authority dictates the validity and strength of legal interpretations. For example, citing Internal Revenue Code sections, Treasury Regulations, Revenue Rulings, and Court decisions with accurate citations can significantly influence the outcome of tax disputes or planning strategies. Additionally, understanding the distinction between temporary and permanent citations, as well as the applicability of IRS announcements or private rulings, enhances the sophistication of legal research and writing. Overall, mastering these citation conventions helps legal professionals and tax practitioners present well-supported, authoritative arguments that are credible and defensible in legal and administrative proceedings.

References

  • Internal Revenue Code Sec. 469 (e)(1)(A).
  • House Committee on Ways and Means. (1984). H.Rep. No 432, 98th Cong., 2d Sess. (March 5).
  • U.S. Court of Federal Claims. Zuchman v. U.S., 524 F.2d 729 (1975).
  • U.S. Supreme Court. Commissioner v. Duberstein, 363 U.S. 278 (1960).
  • Rev. Rul. 84-101, 1984-28 I.R.B. 5.
  • Rev. Proc. 93-15, 1993-3 I.R.B. 12.
  • Ann. 2011-77, 2001-30 I.R.B. 83.
  • Notice 2002-64, 2002-41 I.R.B. 690.
  • J.B. Linderman, 60 T.C. 111 (U.S. Tax Court, 1993).
  • Thomas E. Lesslie, 36 TCM 77,111 (U.S. Tax Court, 2004).

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