Tax and Law Abbreviations

Many federal tax and law documents are now available online. GPO Access is a central resource for locating federal documents by title or agency. To locate federal and state tax codes, regulations and cases, use the CCH Tax Research Library (Password required, limited to current students, faculty and staff of Youngstown State University) or Lexis-Nexis, available from on-campus or off-campus. To locate state documents, such as the Ohio Revised Code, Administrative Code, Ohio Supreme Court cases and legislative materials, use Gongwer News Service.

Abbreviation
Title
Location & Call Number
Online Availability
A.L.R.
A.L.R. 2nd
American Law Reports
American Law Reports 2nd Series
KF 132.A5
KF 132.A52
NE Regional Depository
No
AmJur2d American Jurisprudence KF 154.A42
4A
LexisNexis
BTA Board of Tax Appeals Reports
(see also TC)
KF 6280.A2T36
4A
CCH Tax Research Library
CB Cumulative Bulletin of the IRS
(see I.R.B. for weekly)
KF 6282.A2I495
v 1944-2004-1
4A
Current volumes published online
Internal Revenue Service Bulletins
C.F.R. Code of Federal Regulations Govt Docs AE 2.106/3:
3rd floor
GPO Access
Lexis Nexis Academic
On Campus Off Campus
C.J.S. Corpus Juris Secundum KF 154 .C56
4A
No
Ct. Cl. Court of Claims Reports KF 125.C61
v 194-231
NE Regional Depository
No
F.R. Federal Register Microfilm X0343
1972-1999
Government Documents Microfilm, 3rd Floor
1994-Current through
GPO Access
F. 2d Federal Reporter Second KF 101 .F412
v 1-850
NE Regional Depository
v851-999
4A
v 1-850 (Microfiche)
Government Documents
No
F 3d Federal Reporter Third KF101 .F412
v 1-277
4A
No
F. Supp. Federal Supplement v 1-670
NE Regional Depository
No
I.R.B. Internal Revenue Bulletin Current IRBs no longer issued in print Internal Revenue Bulletins
I.R.C. Internal Revenue Code
See Title 26 of the U.S. Code or
v 1-2 of Standard Federal Tax Reporter
Ref KF 6285 .C67
Reference Room, Main Floor
GPOAccess
Lexis-Nexis
On-Campus Off-Campus
L.Ed. U.S. Reports, Lawyers' Edition KF 101 .U513
v 1-281
NE Regional Depository
KF 101.U52
v 1-100
4A
No
L.Ed.2d U.S. Reports, Lawyers' Edition
Second Series
and
U.S. Reports, Lawyer's Edition: Quick Tables
KF101 .U52 1956
4A

KF 101.U524
2000-2004
4A

No
Letter Rulings See CCH Standard Federal Tax Reporter Finding lists KF 6285 .C67 (1993-2005) Fiche X204 (1977-1992)
NE Regional Depository
4A

Reference Room and
Microforms Room
CCH Tax Research Library
NE2d Northeastern Reporter, Second Series
followed by

West's Northeastern Reporter

KF 135.N6N63
v 1-513
4A

KF 135.N6 N63
v 514-761
4A

LexisNexis
O.A.
O.App.
Oh.A.
Ohio App.
Ohio Appellate Reports
originally published separately, followed by
Ohio Opinions and
Ohio Official Reports
1st: KFO 48 .A4
2d v 1-54: KFO 45.1.O48 2d ser
Ohio Official Reports
4A
2d, v 55-70: KFO 45.2.O393
Ohio Opinions 3d, v 9-24
4A
3d v 1-60: KFO 47.O32
Ohio Official Reports
4A
3d v 61-152
KFO 47.O325
Ohio Official Reports
4A
LexisNexis
O.A.C. Ohio Administrative Code KF O35 1994.A23
v 1-17
Reference Room, Main Floor
LAWriter
O.A.G. Opinions of the Attorney General
(Ohio, 1923-1972)
KFO 440.5.O4 Lexis-Nexis
On Campus Off-Campus
O.Jur.
Oh.Jur.
Ohio Jur,
Ohio Jurisprudence 2d: KFO 30 .O47 1953
v 1-58
4A
3d: KFO 65 .O35 1977
v 1-94
4A
No
O.Misc.
Oh.Misc
Ohio Misc.
Ohio Miscellaneous Reports 1st v 1-54
KFO 45.1.O48 2d
Ohio Official Reports
4A
1st v 55-70
KFO 45.2.O392
Ohio Opinions 3d
4A 2d v 61-63
KFO 47.O32
4A
3d v 1-152
KFO 47.O3256
Ohio Official Reports
4A
Lexis-Nexis
On Campus Off-Campus
O.R.C. Ohio Revised Code Ref KFO 30 1994.A22
Banks-Baldwin
Reference, Main level
KF O30 1953 .P3
Page's
4A
Lexis-Nexis
On Campus
O.O.
Ohio O.
Ohio Op.
Ohio Ops.
Ohio Opinions - Reports of all Ohio Courts
superseded by Ohio Official Reports
1st: KFO 45.2.O39
4A
2d KFO 45.2.O392
4A
3d KFO 45.2.O393
4A
Lexis-Nexis
On Campus Off-Campus
O
Ohio
Ohio Reports KFO 45.1 .O47
v 1-20
4A
No
O.S.
Ohio St.
Ohio State Reports
(Ohio Supreme Court)
Now in Ohio Official Reports
KFO 45.1 .O48
v 1-177
4A
KFO 45.1.O48 2d. ser
v 1-70
4A
KFO47 .O325
v 93-152
4A
KFO 47 .O3256
v 1-60
4A
KFO 47 .O32
v 61-63
4A
Lexis-Nexis
On Campus Off-Campus
P.L. Public Law
Bound as United States Statutes at Large
KF 50.U52
4A
Current available online
Lexis-Nexis
On Campus Off-Campus
and
GPO Access
P.L.R. Private Letter Ruling(s)
Check CCH Standard Federal Tax Reporter Finding Lists
Ref KF 6285.C67
Reference Room, Main Level
CCH Tax Research Library
Rev. Proc. Revenue Proceedings
See CB (Cumulative Bulletin)or
Standard Federal Tax Reporter
Ref KF 6285.C67
Reference Room, Main Floor
CCH Tax Research Library
Rev. Rul. Revenue Rulings
See CB (Cumulative Bulletin) or
Standard Federal Tax Reporter
KF 6285.C67
4A
CCH Tax Research Library
TC United States Tax Court Reports
(previusly BTA)
KF 6280.A2T37
v 1-122
4A
Lexis-Nexis
On Campus Off-Campus
or
CCH Tax Research Library
TCM Tax Court Memorandum Decisions KF 6280.A2 C6
4A
LexisNexis
U.S. U.S. Reports
(official U.S. Supreme Court reports)
For volumes not owned by Maag Library,
locate a parallel citation and check the Lawyers' Edition (L.Ed)
or Lexis-Nexis.
KF 101.U5
4A
Lexis-Nexis
On Campus Off-Campus
or
Legal Information Institute (Cornell University)
U.S.C. United States Code (Official Edition) KF 62 [date]A2
4A
GPO Access or
Lexis Nexis
On Campus Off-Campus
U.S.C.S. United States Code Service KF 62 1972.L38
4A
LexisNexis
USTC United States Tax Cases
Current cases found in
Standard Federal Tax Reporter
KF 6280.A2C63
4A
Ref KF 6285.C67 (Current Cases)
Reference Room, Main Floor
United States Tax Court (1999-)