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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.
Cumulative Bulletin & Internal Revenue Bulletin (Print & Online Sources)
Revenue rulings are published in the Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin. This link is to a list of sources (print and online) offering the Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin.
IRS Revenue Rulings, Tax Notes
Click on Research Tools→Federal Research Library→IRS Documents (under "Browse Documents")→Revenue Rulings (from pull down bar)
Revenue Rulings, Checkpoint
1954-. Under the "Table of Contents" tab, navigate: Federal Library→Federal Source Materials→IRS Rulings & Releases Revenue Rulings & Procedures, Notices, Announcements, Executive & Delegation Orders, News Releases & Other IRS Documents→Revenue Rulings.
Online Collections of IRS Documents
This link is to another page in this research guide that lists online sources offering compilations of IRS-issued tax guidance. Such a collection may contain revenue rulings.
Abbreviation, Revenue Rulings
Below is a pertinent abbreviation.