A 2014 version of the IRM, says to "To access or research prior versions of the IRM, check the IRS Historical Research Library. . . ." Contact them by email at contact by email at IRMLibrary@irs.gov
Sources of Internal Revenue Manual
Below are links to select sources offering the Internal Revenue Manual.
NYU Law faculty and students may access Columbia Law Library with their IDs. Restrictions may apply during exam periods. ** Access Suspended Fall 2021**
The following citation resources may be informative.
IRM § 1.11.2.5.8.1, Citing the IRM (1. When citing an IRM section or subsection use the acronym "IRM" along with the IRM number. Don't spell out "Internal Revenue Manual.: 2. When citing multiple IRM sections or subsections within the same paragraph, place the acronym "IRM" before each referenced section or subsection. Also, include the complete IRM number when referencing the IRM section. Example: Proper IRM Reference Format• Correct format: IRM 2.3.4.5 and IRM 2.3.4.6 • Incorrect format: IRMs 2.3.4.5 and 2.3.4.6 3. Include the IRM part, chapter or section title when referring to other IRM parts, chapters or sections. Adding the title helps readers find the information in the event the content is moved to another IRM subsection within the document. 4. When referencing a subsection within an IRM, insert the entire IRM number down to the lowest level. Include the paragraph or list identifier and the IRM or subsection title.")
