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Federal Tax Research: Revenue Rulings

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

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.