Federal Tax Law Research: Locating Actions on Decisions

Locating Actions on Decisions

Actions on Decisions are available in:

Westlaw: FTX-MEMOS; FTX-AOD These databases contain Actions on Decisions from 1967 to the present.

Lexis: FEDTAX;AOD This database contains Actions on Decisions from 1963 to the present. Actions on Decisions are also available in FEDTAX;MEMOS, but coverage ends in 1999 in this database.

IRS Website: http://www.irs.gov/foia/lists/0,,id=97630,00.html This website, within IRS's Electronic Reading Room, contains Actions on Decisions from 1997 to the present.

Print and Online Sources:

CCH's Standard Federal Tax Reporter contains annotations to Actions on Decisions in its compilation volumes following each IRC section. CCH's online product, CCH Tax Research NetWork, contains the text of Actions on Decisions in the Federal Tab in the "Letter Rulings & IRS Positions" section under Primary Sources.

RIA's United States Tax Reporter contains annotations to Actions on Decisions in its compilation volumes following each IRC section. RIA's online product, RIA Checkpoint, contains the text of Actions on Decisions which can be accessed by searching in the "IRS Rulings and Releases" database under the Primary Source Materials heading, which contains Actions on Decisions from 1967 to the present.

Print Sources: CCH IRS Positions Reporter KF 6300.A833