Internal Revenue Bulletin

About Internal Revenue Bulletin: The Internal Revenue Bulletin (IRB) is a weekly publication summarizing various U.S. Internal Revenue Service (IRS) administrative rulings.

Internal Revenue Bulletins Overview

The Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive ruling necessary to promote a uniform application of tax law. The IRBs are issued weekly and contain documents such as Revenue Rulings, Revenue Procedures, Treasury Decisions, Proposed Regulations, Announcements, Notices, etc.

Locating the Internal Revenue Bulletin and the Cumulative Bulletin

Access Internal Revenue Bulletins:

2000s 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Other Internal Revenue Bulletins that are not yet available on the Encyclopedia of Law can be found on the following external site(s):

• 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.

Other Sources for Internal Revenue Bulletins

Citing the Internal Revenue Bulletin 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.