Federal Tax Research 10th Edition by Roby Sawyers,William Raabe,Gerald Whittenburg,Steven Gill

تمرين 7

Tax Court memorandum decisions are not published by the federal government. However, commercial reporters include these decisions. Illustrate the elements of both a temporary and a permanent citation for a Tax Court memorandum decision, using both the CCH and Thomson Reuters reporters. Explain what each part of the citation means.