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This is the "Revenue Rulings" page of the "Federal Tax Research" guide.
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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: Nov 13, 2017 URL: http://nyulaw.libguides.com/content.php?pid=271175 Print Guide RSS Updates

Revenue Rulings Print Page
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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.
          
        Description

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