Subject Guides: Accounting and Tax: Accounting and Tax Abbreviations

Guide Contents

Tax Source Abbreviations

AFTR & AFTR 2d American Federal Tax Reports HJ3251.A39P8
Full-text of federal tax cases decided by state and federal courts other than the Tax Court.
BTA U.S. Tax Court Reports (1924-1942) HJ 10.H263
CA U.S. Circuit Court of Appeals
Example: CA2, 4-25-90 means that this 2nd Court of Appeals case was decided on April 25, 1990.
CB Cumulative Bulletin
In Lexis Nexis under the Source Directory.

CFR: Code of Federal Regulations

DC District Court

F2d Federal Reporter 2nd Series KF105.F4 ser.2

F3d Federal Reporter 3rd Series KF105 F4 ser. 3

F. Supp. Federal Supplement KF105.2 F4

F.T.C. 2d Federal Tax Coordinator, 2nd
Available in the Thomson Reuters Checkpoint database.

IRB Internal Revenue Bulletin
Available in Thomson Reuters Checkpoint and Lexis Nexis databases.

L.Ed.2d United States Supreme Court Reports Lawyers ed. 2d
Available in Lexis Nexis and Westlaw Next databases.
PL Public Law
Available the Congress.gov
Rev Rul Revenue Ruling
Available in Thomson Reuters Checkpoint
TC U.S. Tax Court Reported Decisions
Available via Thomson Reuters Checkpoint
TCM Tax Court Memorandum Decisions
Available via Thomson Reuters Checkpoint
TD Treasury Decisions
Reported in the IRS Cumulative Bulletin (see Cumulative Bulletin, above)
US United States Reports Ref JK 1561.A3
U.S. Supreme Court
USCA United States Code, Annotated Ref K U5A 331
USTC United States Tax Cases
Search by case name in Thomson Reuters Checkpoint
US Tax Rpt United States Tax Reporter
In Thomson Reuters Checkpoint

Accounting Abbreviations

AICPA
(American Institute of Certified Public Accountants) Statements on Auditing Standards are available in print at Bartle Library Reference HF 5667.A58 through February 2010.
FASAB
Federal Accounting Standards Advisory Board
FASB
Financial Accounting Standards Board
GASB
Government Accounting Standards Board
IASB
International Accounting Standards Board
IC
SEC Interim Final Temporary Rules
IIA
Institute of Internal Auditors
IFRS
International Financial Reporting Standards
PCAOB
Public Company Accounting Oversight Board
SAB
Staff Accounting Bulletin (SEC)
Sarbanes Oxley
Sarbanes Oxley Act of 2002
SEC
U.S. Securities and Exchange Commission
SRO
Self Regulatory Organization