Abbreviations Commonly Used in The Tax Adviser.

TTA              The Tax Adviser
aff'g            affirming
AFTR2d           American Federal Tax Reports, second series (RIA)
Ann.             IRS Announcement
CB               Cumulative Bulletin
Cir.             Court of Appeals
Cl. Ct.          Claims Court
COBRA            Consolidated Omnibus Budget
                 Reconciliation Act of 1985
Ct. Fed. Cls.    Court of Federal Claims
DC               District Court
ERISA            Employee Retirement Income
                 Security Act of 1974
Fed. Cir.        Court of Appeals for the Federal Circuit
Fed. Reg.        Federal Register
F2d              Federal Reports, second series
F3d              Federal Reports, third series
F Supp           Federal Supplement
GCM              General Counsel Memorandum
HIPAA            Health Insurance Portability and
                 Accountability Act of 1996
H. Rep.          House Ways and Means Committee Report
IR               Internal Revenue News Release
IRB              Internal Revenue Bulletin
IRSRRA '98       Internal Revenue Service Restructuring and Reform
                 Act of 1998
Regs. Sec.       Treasury Regulation
Rev. Proc.       Revenue Procedure
Rev. Rul.        Revenue Ruling
rev'g            reversing
RRA              Revenue Reconciliation Act of 1993
SBJPA            Small Business Job Protection Act of 1996
Sec.             Section (refers to the Internal Revenue Code of
                 1986, unless otherwise indicated)
S. Rep.          Senate Finance Committee Report
Sup. Ct.         Supreme Court
TAM              Technical Advice Memorandum
TBOR2            Taxpayer Bill of Rights 2
TC               Tax Court (regular decision)
TC Memo          Tax Court (memorandum decision)
TD               Treasury Decision
TRA '86          Tax Reform Act of 1986
TRA '97          Taxpayer Relief Act of 1997
USTC             United States Tax Cases (Commerce Clearing House)