Tax Research Databases

1. Click on All Nexis Uni to the left of the search box
2. Check the boxes for Cases or Statutes and Legislation under Content Collection
3. Or Click on Cases and Codes and Check the box for Tax Court
4. Enter a citation or search terms
   • Connect search terms with and, w/s, w/p, w/no. (no. is 1-20)
5. Choose a Date Range if needed

Tax Citation Format Examples

IRS Documents

• 1978-1 cb 24
• 2005-30 irb 120
• plr 200709008 (after entering a plr citation, click the link found under 'Citation you Entered')
• rev proc 2001-6
• rev rul 2005-46

Tax Memos

• 76 tcm 705
• tc memo 1980-318
• 78 tc no 11

Tax Cases

• 36 aftr 659
• 13 aftr2d 423
• 46 bta 526
• 755 f2d 450
• 102 f3d 763
• 3 fsupp 640
• 18 fsupp 2d 481
• 100 se 788
• 100 se2d 916
• 20 tc 614
• 112 us 94
• 52-2 ustc p9374