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This is the "Revenue Procedures" 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 Procedures Print Page
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Revenue Procedure Basics

"A revenue procedure is an official statement of a procedure that affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties and regulations and that should be a matter of public knowledge. It is also published in the Internal Revenue Bulletin." (IRS Website)

"While a revenue ruling generally states an IRS position, a revenue procedure provides return filing or other instructions concerning an IRS position." (IRS Website)

      

    Citation, Revenue Procedures

    The following citation resources may be informative.

    • Bluebook T1.2, 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 . . .")
    • Bluebook R. 14, Administrative and Executive Materials
    • TaxCite, Pt. 1, C. 3b, Revenue Rulings, Revenue Procedures, and Treasury Decisions
        

      Sources of Revenue Procedures

      Below are links to select sources offering revenue procedures.

      Abbreviation, Revenue Procedures

      Below is a pertinent abbreviation.

      • Revenue Procedure=Rev. Proc.
          
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