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

Part 10 Citations of Authority

Part 10 contains the citations of authority for the text and material in Parts 1–7. You may use the Chapter Contents starting on page v or the Index starting on page 975 to locate the tax topic you are interested in researching. After locating the topic, authority for the discussion can be found by locating the same number in this part. Regardless of where you find the number of your topic—from the text, the index, or the checklists—you will find the citation of authority under that number in this part. The tax information in the text of Parts 1–7 is identified further by the use of italics under the identical number in this Part 10. For example, if you are interested in the tax law authorities for the discussion of tax-free employer accident and health plans at 3.1 on page 54 of the text, these may be found under 3.1 in Part 10 on page 821.

The references to law reviews, tax journal articles, and private letter rulings in this section are not cited as authority for any position taken in Your Income Tax. They are provided as a reference for your further study of the topics under which they are cited.

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 ...