Tag: IRS Materials
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IRS Documents
IRS Documents Officially Published IRS Documents The Internal Revenue Bulletin/Cumulative Bulletin The IRS produces many documents, most of which are published in the weekly Internal Revenue Bulletin (IRB). The IRB has four main parts: the Code (which includes revenue rulings, final regulations, and Supreme Court tax decisions relating to the provisions of the IRC); Treaties…
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General Counsel Memoranda
General Counsel Memoranda General Counsel Memoranda are documents prepared by the Office of the Chief Counsel that “contain the reasons behind the adoption of revenue rulings, private letter rulings, and technical advice memoranda” and have “important precedential value in determining future tax questions.” Taxation With Representation Fund v. IRS, 485 F.Supp. 263 at 266 (D.D.C.…
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Revenue Procedures
Revenue Procedures Overview 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…
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Proposed Regulations 2009
Proposed Regulations in 2009 2007 and prior: From IRBs prior to July, 2007: For information about proposed regulations prior to july 2007, click here. 2008: From IRBs in the first half of 2008: For information about proposed regulations in 2008, click here 2008: From IRBs in the second half of 2008: For information about proposed…
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Actions on Decisions
Actions on Decisions The Concept of Actions on Decisions It is the policy of the Internal Revenue Service to announce at an early date whether it will follow the holdings in certain cases. An Action on Decision is the document making such an announcement. An Action on Decision will be issued at the discretion of…
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Executive Orders
Executive Orders Executive Orders are orders by the President of the United States (see more about this piece of legislation in the American Encyclopedia of Law) that have legal effect, including orders that give certain effects to provisions of the Internal Revenue Code. When information about IRS Executive Orders are not yet available on the…
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Revenue Rulings
Revenue Rulings Overview A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations. It is the conclusion of the IRS on how the law is applied to a specific set of facts. Revenue rulings are published in the Internal Revenue Bulletin for the information…
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Notices
Notices Overview A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future. “The IRS issues…
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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….
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News Releases
News Releases Overview IRS News Releases consist of Information Releases as well as Fact Sheets, both issued by the IRS. Information Releases are news releases from the IRS. They are numbered sequentially by year, and will always start with “IR-YYYY-” where YYYY is the year of the release. News Releases are issued by the IRS…