Sources of IRCCitation & Abbreviation of IRCSources of Indexes to IRCSources of Historical IRC
Online Collections of Legislative History MaterialsPrint Collections of Legislative History MaterialsCompiled Legislative HistoriesLegislative ProcessBillsHearingsCommittee ReportsJCT Publications (Including Bluebooks)Floor DebatesHistorical Tax LawsInstruction on Tax Legislative History Research
Proposed RegulationsCurrent RegulationsHistorical RegulationsPreamblesIndexes to RegulationsTreasury Decisions
Online Collections of Tax Case LawTax Case Law ReportersCitation & Abbreviation of Tax Case LawMemorandum Decisions
Online Collections of IRS DocumentsInternal Revenue Bulletin & Cumulative BulletinRevenue RulingsRevenue ProceduresLetter RulingsTechnical Advice MemorandaActions on Decisions/ Notices of AcquiescenceAnnouncementsNoticesPublicationsInternal Revenue ManualChief Counsel Advice & Other MaterialsField Service AdviceGeneral Counsel MemorandaTreasury DecisionsNews ReleasesInformation LettersIRS FormsOffice Memorandums
Strategies for Searching for Tax ArticlesOnline Collections of Tax and Other Legal ArticlesTax Journals & Current Awareness ServicesTax Articles Indexes & Legal Article Indexes
IRS & Other Govt WebsitesTax Research Websites & PortalsOrganization Websites
Get Help from Reference LibrariansHard-to-Find and Cite-SourcesLaw Library LogisticsBluebook GuidesBNA Portfolios & Tax Notes
This is the "General Counsel Memoranda" page of the "Federal Tax Research" guide.
Alternate Page for Screenreader Users
Skip to Page Navigation
Skip to Page Content

Federal Tax Research  

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.
Last Updated: Sep 11, 2017 URL: http://nyulaw.libguides.com/content.php?pid=271175 Print Guide RSS Updates

General Counsel Memoranda Print Page
  Search: 
 

General Counsel Memorandum Basics

"Formerly prepared by the Interpretative Division, GCMs originally were the way the Office of Chief Counsel communicated legal advice in the context of private letter rulings and revenue rulings to the IRS assistant commissioner (technical), which eventually merged into the Office of Chief Counsel. After that, GCMs became the formal legal opinion of the chief counsel responding to inquiries from a National Office function outside of chief counsel or explaining the legal basis for the position taken in a TAM, letter ruling, or revenue ruling . . . GCMs are rarely written anymore except to repeal old GCMs" (IRS Guidance 1980-2003: An Ever-Changing Landscape, Tax Notes)

      

    Abbreviation, General Counsel Memorandum

    General Counsel Memorandum=Gen. Couns. Mem. or GCM

        

      Online Sources for General Counsel Memoranda

      Below are links to select sources offering general counsel memoranda.

      Citation, General Counsel Memorandum

      The following citation resources may be informative.

      • Bluebook T 1.2, Federal Administrative and Executive Materials ("General Counsel Memoranda: Cite by number and the date issued, if available. > I.R.S. Gen. Couns. Mem. 39,417 (Sept. 30, 1985).")
      • TaxCite, Pt. 1, C, 3d, Chief Counsel Memoranda (Formerly General Counsel Memoranda) ("They are cited by their number and the date on which they were approved should be included in parentheses. Examples: G.C.M. 39,880 (Oct. 8, 1992). G.C.M. 39,873 (Apr. 15, 1992). G.C.M. 34,076 (Apr. 12, 1969).")
          
        Description

        Loading  Loading...

        Tip