Revenue Ruling Basics
"A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations. It is the conclusion of the IRS on how the law is applied to a specific set of facts." (IRS Website)
"Revenue rulings are published in the Internal Revenue Bulletin . . . " (IRS Website)
Citation, Revenue Rulings
The following citation resources may be informative.
- Bluebook T 1.2, Federal Administrative & Executive Materials ("Cite Revenue Rulings, Revenue Procedures, and Treasury Decisions to the Cumulative Bulletin (C.B.) or its advance sheet, the Internal Revenue Bulletin (I.R.B.), or to Treasury Decisions Under Internal Revenue Laws (Treas. Dec. Int. Rev.), in that order of preference. > Rev. Rul. 83-137, 1983-2 C.B. 41 . . .")
- TaxCite, Pt. 1, C. 3b, Revenue Rulings, Revenue Procedures, and Treasury Decisions
Sources of Revenue Rulings
Below are links to select sources offering revenue rulings.
Abbreviation, Revenue Rulings
Below is a pertinent abbreviation.
- Revenue Ruling=Rev. Rul.