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J.K. Lasser's Your Income Tax Professional Edition 2017 by J.K. Lasser Institute

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Key to Citations

Authority Example
Internal Revenue Code of 1986 IRC §305(b)(2)
Treasury Regulation Reg. §1.305-1
U.S. Tax Court
  Regular decision, in official court reporter DeWayne Bond, 100 TC 32 (1993)
  Regular decision, not in official court reporter Estate of Heller, 147 TC No. 11 (2016)
  Memorandum opinion, in Tax ...

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