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Federal Tax Research: Revenue Procedures

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

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.

Abbreviation, Revenue Procedures

Below is a pertinent abbreviation.

  • Revenue Procedure=Rev. Proc.