Cumulative Bulletin

Cumulative Bulletin means: a hardbound compilation of the material in the Internal Revenue Bulletin, usually issued semiannually.

Locating the IRB and the Cumulative Bulletin

• The Internal Revenue Bulletin (IRB) is available in print or at the IRS website at: http://www.irs.gov/irb/ (only the most recent two years are available).
• The Cumulative Bulletin (CB) is available in print. The print index to the CB is the Bulletin-Index Digest System. The Bulletin-Index Digest System is useful for obtaining IRB or CB citations for revenue rulings and procedures, Supreme Court and adverse Tax Court decisions, Public Laws, Treasury Decisions and treaties for the years 1953-1993.
• The CB is also available online at Lexis in FEDTAX;CB and Westlaw in FTX-CB. These databases contain the CB from 1954 to the present. The CB is also available online in RIA Checkpoint from 1996 to the present. Look in “Rulings/IRB” on the left side of the screen under Find By Citation.

Citing the IRB and the Cumulative Bulletin in the Bluebook

See Bluebook Rule 14.5.2(a). Examples:

• Rev. Proc. 85-47, 1995-37 I.R.B. 10.
• Rev. Rul. 83-137, 1999-2 C.B. 41.