Standard Federal Tax Reporter - Wolters Kluwer



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

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.

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

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, Employer-Employee 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.

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.

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