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Abbreviations.

ABBREVIATIONS

Acq.           Commissioner's acquiescence
(Nonacq.)      (nonacquiescence) in decision

AFTR           American Federal Tax Reports
               (Prentice-Hall, early decisions)

AFTR2d         American Federal Tax Reports
               (Prentice-Hall, second series)

AJCA 2004      American Jobs Creation Act of 2004

AOD            Action on Decision

ARRA 2009      American Recovery and Reinvestment Act
               of 2009

BTA            Board of Tax Appeals decisions (now Tax
               Court)

BTA Memo       Board of Tax Appeals memorandum
               decisions

CA or Cir.     United States Court of Appeals

CB             Cumulative Bulletin of Internal Revenue
               Service

CCA            Chief Counsel Advice

CFR            Code of Federal Regulations

Cl. Ct.        U.S. Claims Court (designated U.S. Court
               of Federal Claims in 1992)

CLASS Act      Community Living Assistance Services and
               Support Act

CRTRA 2000     Community Renewal Tax Relief Act of 2000

Ct. Cl.        Court of Claims (designated U.S. Claims
               Court in 1982)

EGTRRA 2001    Economic Growth and Tax Relief
               Reconciliation Act of 2001

EIEA 2008      Energy Improvement and Extension Act of
               2008

ERTA           Economic Recovery Tax Act of 1981

EUCA '91       Emergency Unemployment Compensation Act
               of 1991

Fed.           Federal Reporter (early decisions)

Fed. Cl.       U.S. Court of Federal Claims

Fed. Reg.      Federal Register

F.2d           Federal Reporter, second series (later
               decisions of U.S. Court of Appeals to
               Mid-1993)

F.3rd          Federal Reporter, third series
               (decisions of U.S. Court of Appeals
               since Mid-1993)

F. Supp.       Federal Supplement (decisions of U.S.
               District Court)

FS             Fact Sheet

FSA            Field Service Advice

FTE            full-time equivalent employee

GCM            General Counsel Memorandum (IRS)

General        General Explanation of the revenue
Explanation    provisions (of a particular Act) by the
               Joint Committee on Taxation

GOZA 2005      Gulf Opportunity Zone Act of 2005

HCE            highly compensated employee

HHS            The Department of Health and Human
               Services

HIPAA '96      Health Insurance Portability and
               Accountability Act

HIREA (2010)   Hiring Incentives to Restore Employment
               Act

HRA            health reimbursement account

HSA            health savings account

INFO           IRS Information Letter

IR             Internal Revenue News Release

IRB            Internal Revenue Bulletin of Internal
               Revenue Service

IRC            Internal Revenue Code

IRS            Internal Revenue Service

IRSRRA '98     IRS Restructuring and Reform Act of 1998

ITCA           Installment Tax Correction Act of 2000

JCWAA          Job Creation and Worker Assistance Act
               of 2002

JGTRRA 2003    Jobs and Growth Tax Relief
               Reconciliation Act of 2003

Let. Rul.      Letter Ruling (issued by IRS)

MERP           medical expense reimbursement plan

MFDRA 2007     Mortgage Forgiveness Debt Relief Act of
               2007

MFTRA          Military Family Tax Relief Act of 2003

MHPAEA         Mental Health Parity and Addiction
               Equity Act

MSA            Archer medical savings account

NHCE           non highly compensated employee

NMHPA          Newborns' and Mothers' Health Protection
               Act

OBRA           Omnibus Budget Reconciliation Act of
               (year of enactment)

PHSA           Public Health Service Act

P.L.           Public Law

PPA 2006       Pension Protection Act of 2006

PPACA          Patient Protection and Affordable Care
               Act

Prop. Reg.     Proposed Regulation

RA '87         Revenue Act of 1987

Rev. Proc.     Revenue Procedure (issued by IRS)

Rev. Rul.      Revenue Ruling (issued by IRS)

SBJPA '96      Small Business Job Protection Act of
               1996

SCA            Service Center Advice

SBWOTA 2007    Small Business and Work Opportunity Tax
               Act of 2007

TAM            Technical Advice Memorandum (IRS)

TAMRA '88      Technical and Miscellaneous Revenue Act
               of 1988

TC             Tax Court (official reports)

TC Memo        Tax Court memorandum decisions (official
               reports)

TC Supp.       Tax Court Summary Opinion (unofficial)

T.D.           Treasury Decision

TEAMTRA 2008   Tax Extenders and Alternative Minimum
               Tax Relief Act of 2008

TEFRA          Tax Equity and Fiscal Responsibility Act
               of 1982

TIPA 2007      Tax Increase Prevention Act of 2007

TIPRA 2005     Tax Increase Prevention and
               Reconciliation Act of 2005

TIR            Technical Information Release (from the
               IRS)

TRA            Tax Reform Act of (year of enactment)

TRA '97        Taxpayer Relief Act of 1997

TRHCA 2006     Tax Relief and Health Care Act of 2006

TTCA 2005      Tax Technical Corrections Act of 2005

TTCA 2007      Tax Technical Corrections Act of 2007

TTREA '98      Tax and Trade Relief Extension Act of
               1998

US             United States Supreme Court decisions

USTC           United States Tax Cases (Commerce
               Clearing House)

VTTRA 2001     Victims of Terrorism Tax Relief Act of
               2001

WFTRA 2004     Working Families Tax Relief Act of 2004

WHBAA 2009     Worker, Homeownership, and Business
               Assistance Act of 2009

WHCRA          Women's Health and Cancer Rights Act
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Title Annotation:2011 TAX FACTS ON INVESTMENTS
Publication:Tax Facts on Investments
Date:Jan 1, 2011
Words:682
Previous Article:Introduction to 2011 tax facts on investments.
Next Article:Part I: Federal income taxation.
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