This is a reprint of the chapter in Jacobstein and Mersky. Chapter 3 contains an excellent description of many of the materials listed in this guide. D. Raabe, West's Federal Tax Research, 4th ed. Recently proposed or adopted regulations of the I.R.S. are initially published in the Federal Register. Volumes 27 and 27A of this set contain proposed regulations.
Researchers can confirm that a regulation is still in force by using any of the following citators.
Use the Citator volume. Researchers often use I.R.S. letter rulings to understand I.R.S. policy on particular issues. Contains digests of rulings only. Tax Notes, Index-Digest Bulletin. The following series report tax-related cases of the U.S. Supreme Court, the U.S. Court of Claims, the U.S. District Courts, and the U.S. Courts of Appeal.