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Federal Tax Law Research: Locating and Citing Technical Advice Memoranda
Locating and Citing Technical Advice Memoranda
Locating Technical Advice Memoranda
Technical Advice Memoranda are available in:
Lexis: FEDTAX;PLR
These Westlaw and Lexis databases contain Technical Advice Memoranda from 1954 to the present.
IRS Website: http://www.irs.gov/foia/lists/0,,id=97705,00.html This website, within IRS's Electronic Reading Room, contains the text of Technical Advice Memoranda from 1997 to the present.
Print and Online Sources:
- CCH's Standard Federal Tax Reporter contains annotations to Technical Advice Memoranda in its compilation volumes following each IRC section. CCH's online product, CCH Tax Research NetWork, contains the text of Technical Advice Memoranda in the Federal Tab in the "Letter Rulings & IRS Positions (including TAMs and FSAs)" section under Primary Sources.
- RIA's United States Tax Reporter contains annotations to Technical Advice Memoranda in its compilation volumes following each IRC section. RIA's online product, RIA Checkpoint, contains the text of Technical Advice Memoranda, which can be accessed via the "Rulings/IRB" section on the left side of the screen under Find By Citation or by searching in the "IRS Rulings and Releases" database under the Primary Source Materials heading, which contains Technical Advice Memoranda from 1953 to the present.
Print: CCH IRS Letter Rulings Reporter (KF6289.A353)
Citing Technical Advice Memoranda
See Bluebook Rule 14.5.2(c).
Example:
Tech. Adv. Mem. 85-04-005 (Sept. 28, 1984).