Every citation in Noesis points at the primary publisher. Here's the full list.

IRC

Internal Revenue Code section

e.g. IRC §482

Host

uscode.house.gov

Office of the Law Revision Counsel, U.S. House of Representatives. THE OFFICIAL PUBLISHER of the United States Code. This is the primary source, not a mirror.

USC

26 U.S.C. cross-reference

e.g. 26 U.S.C. §482

Host

uscode.house.gov

Office of the Law Revision Counsel (same as IRC - official publisher of the U.S. Code).

PUBLIC_LAW

Public Law (enacted statute)

e.g. Pub. L. 117-169

Host

congress.gov

Library of Congress. Official PDF of each enacted Public Law.

TREAS_REG

Treasury Regulation

e.g. Treas. Reg. §1.482-1

Host

ecfr.gov

Electronic Code of Federal Regulations. Office of the Federal Register - THE OFFICIAL PUBLISHER of all current federal regulations, including 26 CFR (Treasury Regulations).

CFR

26 CFR cross-reference

e.g. 26 CFR §1.482-1

Host

ecfr.gov

eCFR (same as Treas. Reg. - official publisher of the CFR).

REG_SX

SEC Regulation S-X

e.g. Regulation S-X

Host

ecfr.gov

Electronic Code of Federal Regulations. Official U.S. Government primary source for all current federal regulations.

REV_PROC

Revenue Procedure

e.g. Rev. Proc. 2015-41

Host

irs.gov

Internal Revenue Service. Official PDF of each Revenue Procedure.

REV_RUL

Revenue Ruling

e.g. Rev. Rul. 2003-99

Host

irs.gov

Internal Revenue Service.

NOTICE

IRS Notice

e.g. Notice 2023-63

Host

irs.gov

Internal Revenue Service.

PLR

Private Letter Ruling

e.g. PLR 202345001

Host

irs.gov

IRS "Written Determinations" bucket. PLRs are no-precedent; they apply only to the requesting taxpayer.

TAM

Technical Advice Memorandum

e.g. TAM 202315003

Host

irs.gov

IRS "Written Determinations". No-precedent.

CCA

Chief Counsel Advice

e.g. CCA 202233014

Host

irs.gov

IRS Chief Counsel Advice memoranda.

FORM

IRS Form

e.g. Form 5471

Host

irs.gov

IRS forms landing page with current PDF and instructions.

SCHEDULE

IRS Schedule

e.g. Schedule M-3

Host

irs.gov

IRS.

PUBLICATION

IRS Publication

e.g. Publication 946

Host

irs.gov

IRS.

CIRCULAR_230

Treasury Circular 230

e.g. Circular 230

Host

irs.gov

Treasury Department Circular No. 230 (rules governing practice before the IRS), hosted by IRS.

GREEN_BOOK

Treasury Green Book (Revenue Proposals)

e.g. Green Book 2024

Host

treasury.gov

U.S. Department of the Treasury. Official "General Explanations" of annual revenue proposals.

JCT

Joint Committee on Taxation report

e.g. JCX-12-23

Host

jct.gov

Joint Committee on Taxation. Official committee report PDFs.

ASC

FASB Accounting Standards Codification topic

e.g. ASC 606 / ASC 842

Host

fasb.org

Financial Accounting Standards Board. We route to the originating Accounting Standards Update (ASU) PDF for major topics (606, 842, 326, 815, 350); deep-linking inside the Codification itself requires FASB's free Basic View sign-in at asc.fasb.org.

SAB

SEC Staff Accounting Bulletin

e.g. SAB 74

Host

sec.gov

U.S. Securities and Exchange Commission. Staff Accounting Bulletins codified on sec.gov.

OECD

OECD Transfer Pricing Guidelines

e.g. OECD TPG 2022

Host

oecd.org

Organisation for Economic Co-operation and Development. Official publication page for the 2022 TPG.

BEPS_ACTION

OECD BEPS Action

e.g. BEPS Action 13

Host

oecd.org

OECD BEPS Action index. Lists all 15 actions with links to each final report.

PILLAR2

OECD Pillar Two / Global Minimum Tax

e.g. Pillar Two

Host

oecd.org

OECD Pillar Two (GloBE Model Rules).

IFRS

IFRS standard

e.g. IFRS 15

Host

ifrs.org

IFRS Foundation. Standard-setter for IFRS.

IAS

International Accounting Standard

e.g. IAS 36

Host

ifrs.org

IFRS Foundation.

SCOTUS

U.S. Supreme Court opinion

e.g. 480 U.S. 23

Host

law.cornell.edu

Mirror (by necessity). supremecourt.gov only hosts opinions from ~2001 onward, so most foundational tax precedent (Gregory v. Helvering, Frank Lyon, Indianapolis Power & Light, etc.) is not available there. Cornell LII has the full historic corpus with stable vol/page deep links. We use the primary publisher wherever a free one exists; for pre-2001 SCOTUS, Cornell is the only complete free source.

CIRCUIT

U.S. Court of Appeals opinion

e.g. 123 F.3d 456

Host

courtlistener.com

Free Law Project (501(c)(3) non-profit). Authoritative free mirror of PACER opinions. No editorial layer.

DISTRICT

U.S. District Court opinion

e.g. 123 F. Supp. 3d 456

Host

courtlistener.com

Free Law Project.

FED_CLAIMS

U.S. Court of Federal Claims

e.g. 123 Fed. Cl. 456

Host

courtlistener.com

Free Law Project. The Court of Federal Claims is a common primary venue for tax-refund suits.

TAX_COURT

U.S. Tax Court opinion / memo

e.g. T.C. Memo 2023-45

Host

dawson.ustaxcourt.gov

U.S. Tax Court's DAWSON case-management system. Returns the opinion PDF directly.

CA_RTC

California Revenue & Taxation Code

e.g. CA RTC §25120

Host

leginfo.legislature.ca.gov

California Legislative Information. Official codified text.

NY_TAX

New York Tax Law

e.g. NY Tax Law §210

Host

nysenate.gov

New York State Senate. Official current codified text.

TX_TAX

Texas Tax Code

e.g. Tex. Tax Code §171.101

Host

statutes.capitol.texas.gov

Texas Constitution & Statutes. Official.

WA_RCW

Washington Revised Code

e.g. WA RCW 82.04.067

Host

app.leg.wa.gov

Washington State Legislature.

STATE_DOR

State Department of Revenue

e.g. CA FTB, NY DTF, TX Comptroller, WA DOR, and 14 others

Host

state-owned sites

Every STATE_DOR abbreviation routes to the official state agency's own tax page (no third-party aggregators). Full list: CA FTB, NY DTF, TX Comptroller, WA DOR, IL DOR, FL DOR, MA DOR, PA DOR, OH DOT, CO DOR, AZ DOR, NC DOR, GA DOR, VA DOT, NJ DOT, MI DOT, OR DOR, TN DOR.