Federal Tax Research: Revenue Procedures

"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)

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

• IRM § 4.10.7.2.6.3, Citing Rulings and Procedures

Below are links to select sources offering revenue procedures.

Below is a pertinent abbreviation.

• Revenue Procedure=Rev. Proc.