Skip to Main Content
It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.
Revenue Procedure Basics
"A revenue procedure is an official statement of a procedure that affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties and regulations and that should be a matter of public knowledge. It is also published in the Internal Revenue Bulletin." (IRS Website)
"While a revenue ruling generally states an IRS position, a revenue procedure provides return filing or other instructions concerning an IRS position." (IRS Website)
Citation, Revenue Procedures
The following citation resources may be informative.
- Bluebook T1.2, 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 . . .")
- Bluebook R. 14, Administrative and Executive Materials
- TaxCite, Pt. 1, C. 3b, Revenue Rulings, Revenue Procedures, and Treasury Decisions
Sources of Revenue Procedures
Below are links to select sources offering revenue procedures.
Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin (Print & Online Sources)
Revenue procedures 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 Procedures, Tax Notes
1955-. Click on Research Tools→Federal Research Library→IRS Documents (under "Browse Documents")→Revenue Procedures (from pull down bar)
Revenue Procedures, Checkpoint
1955-. 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 Procedures.
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 hearings on revenue rulings.
Abbreviation, Revenue Procedures
Below is a pertinent abbreviation.
- Revenue Procedure=Rev. Proc.