Federal Tax Research: Revenue Rulings

"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)

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

• IRM §  4.10.7.2.6.3, Citing Rulings and Procedures

Below are links to select sources offering revenue rulings.

Below is a pertinent abbreviation.

• Revenue Ruling=Rev. Rul.