Sketch of Maag Library Tax and Law Abbreviations

Last updated: October 11, 2004

Many federal documents are available through GPO Access or on individual agency Web sites. Additionally, federal and state codes and cases are available in Lexis-Nexis Academic Universe.

Federal and state tax codes, regulations and cases are available in CCH Tax Research Library (login and password required).

The Ohio Revised Code, Administrative Code, Ohio Supreme Court cases, and legislative materials are available in Ohio Capitol Connection. The Ohio General Assembly site also contains a wealth of legislative information.

ABBREV TITLE Location & Call Number Online Availability
A.L.R American Law Reports NE Regional Depository Ask at Reference
A.L.R.2d American Law Reports Second Series NE Regional Depository Ask at Reference
AmJur 2d American Jurisprudence 2d KF 154 .A42  
BTA Board of Tax Appeals Reports (see also TC) KF 6280 .A2T36 CCH Tax Research Library
CB Cumulative Bulletin of the IRS
(for Weekly see I.R.B.)
KF 6282 .A2I495  
C.F.R. Code of Federal Regulations Govt Docs AE 2.106/3: GPO Access
C.J.S. Corpus Juris Secundum. KF 154 .C56  
Ct.Cl. Court of Claims Reports KF 125 .C61  
F.R. Federal Register Current in Govt Docs 
Earlier in Microfilm X343
GPO Access
F.2d Federal Reporter Second KF 101 .F412  
F.3d Federal Reporter Third. KF 101 .F412 3rd ser.  
F.Supp. Federal Supplement K 345.4 .F4  
I.R.B. Internal Revenue Bulletin (Weekly)
(for Cumulative Bulletin, see C.B.)
Current issues in Govt Docs.
Also received with Federal Tax Coordinator 2d.
Current : Govt Docs T 22.23:
OR
Ref. KF 6285 .R47 v.28 (current year) & Transfer Binders
Internal Revenue Bulletins
I.R.C. Internal Revenue Code
See Title 26 of the U.S. Code
or v.1-2 Standard Federal Tax Reporter
Current U.S. Code : Ref.KF 62 [date] A2
Ref. KF 6285 .C67
 
L.Ed. U.S. Reports, Lawyers' Edition KF 101 .U513 &
KF 101 .U52
See also U.S. and Lexis-Nexis
 
L.Ed.2d U.S. Reports, Lawyers' Ed. Second Series KF 101 .U52  
Letter Rulings See CCH Standard Fed. Tax Reporter Finding Lists Ref. KF 6285 .C67 and
Fiche X204 (1977-1992)
CCH Tax Research Library
NE2d  Northeastern Reporter, Second Series  KF 135 .N6N63   
O.A. 
O.APP. 
Oh.A.
Ohio App.
Ohio Appellate Reports
Originally published separately, then in Ohio Opinions, later included in Ohio Official Reports.
1st:KFO 48 .A4
2d, v.1-54: KFO 45.1 .O48 2d ser. (Ohio Official Reports)
2d,v.55-70: KFO 45.2 .O393 (Ohio Opinions 3d, v.9-24)
3d, v.1-61: KFO 47 .O32 (Ohio Official Reports)
3d,v.61-date: KFO 47 .O325 (Ohio Official Reports)
Available through September 2003
 
O.A.C.  Ohio Administrative Code  Ref. KFO 35 1977 .A23  Ohio Capitol Connection
O.A.G.  Opinions of the Attorney General (Ohio, 1923-72) KFO 440.5 .O4  Lexis-Nexis
O.Jur } 
Oh.Jur } 
Ohio Jur.} 
Ohio Jurisprudence 2d : KFO 30 .O47 1953
3d : KFO 65 .O35 1977
 
O.Misc.
Oh. Misc.
Ohio Misc.
Ohio Miscellaneous Reports 1st v.1-54 : KFO 45.1.O48 2d ser. (Ohio Official Reports)
1st v.55-70 : KFO 45.2 .O393 (Ohio Opinions 3d, v.9-24)
2d v.1-61 : KFO 47 .O32
2d,v.61--date : KFO 47 .O325
Lexis-Nexis
O.R.C. Ohio Revised Code Banks-Baldwin : Ref. KFO 30 1994 .A22
Page's : KFO 30 1953 .P3 [
Lexis-Nexis and Ohio Capitol Connection
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
2d KFO 45.2 .O392
3d KFO 45.2 .O393
Lexis-Nexis
O
Ohio}
Ohio Reports KFO 45.1 .O47;  
O.S.
Ohio St.
Ohio State Reports (Ohio Supreme Court)
(originally published separately--now in Ohio Official Reports)
1st : KFO 45.1 .O48
2d : KFO 45.1 .O48 2d.ser (Ohio Official Reports)
3d v.1-60 : KFO 47 .O32 (Ohio Official Reports)
3d v.61--date : KFO 47 .O325 (Ohio Official Reports)
Updates in Current Periodicals (Ohio Official Reports Advance Sheets)
Lexis-Nexis and Ohio Capitol Connection
P.L.  Public Law
Bound as United States Statutes at Large
Current online
Bound volumes : KF 50 .U52
Current : online
Lexis-Nexis and GPO Access
P.L.R Private Letter Ruling(s)
Check CCH Standard Federal Tax Reporter Finding Lists
Ref. KF 6285 .C67 CCH Tax Research Library
Rev. Proc. Revenue Procedures--see CB (Cumulative Bulletin) See also Standard Federal Tax Reporter, Ref. KF 6285 .C67 CCH Tax Research Library
Rev.Rul. Revenue Rulings--see CB (Cumulative Bulletin) See also Standard Federal Tax Reporter, Ref. KF 6285 .C67 CCH Tax Research Library
TC United States Tax Court Reports (previously BTA) KF 6280 .A2T37  
TCM Tax Court Memorandum Decisions KF6280.A2 C6  
U.S.  U.S. Reports [the official U.S Supreme Court reports)
(For cases in the volumes Maag does not own, find a parallel citation and check the Lawyers' Edition (L.Ed.) or Academic Universe (Lexis-Nexis). Current cases are received as Advance Sheets (paperbound) or Slip Opinions (individual paper documents).
Bound vols (v. 1-293 & 400-date) : KF 101 .U5

For current opinions : see  Supreme Court Bulletin : Ref. KF 8741 .A8C6
Lexis - Nexis

also:

Legal  Information Institute
(Cornell Univ.)

U.S.C. United States Code (Official edition) Ref.KF 62 [date] A2 LLI (Cornell Univ.)
U.S.C.S. United States Code Service KF 62 1972 .L38  
USTC United States Tax Cases
Current cases in Standard Federal Tax Reporter
KF 6280 .A2C63
Ref. KF6285 .C67 (current cases)
U.S. Tax Court
(1999 - )

Last updated: October 11, 2004