Where can you find the abstraction control module on a 2000 Lincoln LS?

The acronym is not abstraction control module. It is ABS/Traction Control Module.

In other Words, the ABS Module is also the Traction Control Module. The same module performs both functions, that is, ABS or Anti-Lock Brakes, and it performs Traction Control functions as well.

In "shop-speak" however, even tough the module has both functions built in, we usually do not call it an ABS/Traction Control Module. We simply call it an ABS Module. That is probably why you have been unsuccessful in getting info on it. When you refer to it as an abstraction control module, you will just get a blank stare. Nobody will know what you mean. You are really looking for the ABS Module.

The module you are looking for is located on the passenger's side of the car, down low in the engine compartment. You may be more able to see it from the underside of the vehicle, once the lower plastic shield is removed. It will be rather large, about 4 inches by 4 inches square, mounted to a metal bracket, and have several brake fluid lines going into it, and a large 1 inch by 3 inch electrical connector plugged into it.