Tax Law Research : Federal and Ohio: Documents Generated by the Office of Chief Counsel for Internal Use

This page links to the sub-pages of Chief Counsel's Advice (CCA), field service advice, technical assistance, service center advice, internal revenue bulletins, memoranda, and documents to assist tax examiners. Some of these documents are considered Chief Counsel's Advice (CCA). The Internal Revenue Manual defines CCA and gives the process for making the advice accessible to the public.