"Announcements are public pronouncements on matters of general interest, such as the effective dates of temporary regulations, clarification of rulings and form instructions. They are issued when guidance of a substantive or procedural nature is needed quickly. . . . Announcements are identified by a two digit number representing the year and a sequence number." (Miscellaneous Documents, IRM § 126.96.36.199.4.1
"An announcement is a public pronouncement that has only immediate or short-term value." (Annoucement Defined, IRM § 188.8.131.52.4)
"IRS Announcements are public pronouncements written by chief counsel attorneys that have only immediate or short-term value. They are published in the Internal Revenue Bulletin and are not included in the Cumulative Bulletin." (Inventory of IRS Guidance Documents — A Draft, Tax Notes Today)
The following citation resources may be informative.
- Bluebook T1.2, Federal Administrative & Executive Materials ("Cite all other Treasury materials, including Delegation Orders (Deleg. Order), Treasury Orders (Treas. Order), Treasury Directives (Treas. Dir.), Notices, Announcements, and News Releases to the Cumulative Bulletin, Internal Revenue Bulletin, or Internal Revenue Manual (IRM), if therein. Otherwise cite by number and date issued . . . ")
- IRM § 184.108.40.206.4.1, Miscellaneous Documents ("They [Announcements] are identified by a two digit number representing the year and a sequence number. Example: Announcement 96-124, 1996-49 I.R.B. 22. This announcement is found in Internal Revenue Bulletin No. 1996-49, issued December 2, 1996, at page 22.")
Sources of Announcements
Below are links to select sources offering announcements.