Tax Law Research

The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. The Internal Revenue Service ceased publishing the Cumulative Bulletin in 2008.

IRS - Internal Revenue Bulletin www.irs.gov/irb (1996-current)

Westlaw  

• IRS Cumulative Bulletin (1919 – 2008) 

• U.S. Internal Revenue Bulletin (01/2000 – Present)

Bloomberg Tax – Internal Revenue Bulletin (03/18/2002-present)

Lexis Tax - IRS Cumulative Bulletin and Internal Revenue Bulletin (1954-current)

Tax Notes -  Internal Revenue Bulletin (1977-current)

HeinOnline - Internal Revenue Cumulative Bulletin (1919-2008)

 Notices and Announcements: 

Bloomberg IRS Guidance – (check box)

LexisTax – Notices / Announcements

Westlaw – Announcements & Notices

TaxNotes – select from Dropdown under “Filter by”

Checkpoint – Notices / Announcements

VitalLaw – Notices  / Announcements

• Private Letter Rulings
  • IRS website - Written determinations 
  • Westlaw (1954 - ) 
  • LexisTax (1954 - ) 
  • BloombergTax (1976 - )
  • Tax Notes (1980 - )
  • Checkpoint Private Letter Rulings & Technical Advice Memoranda (1950 to Present)
    Vital Law (Letter Rulings and TAMS Current)
• • Written Determinations- PLRs - Legal Bitstream
• Determination Letters
• Information Letters
• Technical Advice Memorandum

• General Counsel Memorandum (GCM) - IRS Office of Chief Counsel responses to legal questions asked by IRS staff.  Last regularly published 11/2002. Can not be used or cited as precedent. They set forth the issue being examined, a brief factual summary, an analysis of the issue, and the recommendation and opinion of the Office of Chief Counsel. 
  • Checkpoint 1962 - present 
  • Westlaw 1962 - 2002
  • LexisTax 03/1967 - 11/2002 (Selected documents available from 10/1958 through 03/1967.) 
  • VitalLaw (formerly Cheetah) 03/1967 - 11/2002
  • BloombergTax 1960 - present
  • TaxNotes 1960 - 2002 (GCM 25867 (1949); GCM 31915 (1959))
  • GCM 38883 (July 26, 1982) Obsoletion of G.C.M.s 1-28099 generally obsoleted all General Counsel Memoranda (1-28099) issued prior to enactment of the 1954 Code (Aug. 16, 1954) except those published in the Internal Revenue Bulletin.
  • GCM 38906 (October 6, 1982) IN RE: CLARIFICATION THAT FOURTEEN GCMS REMAIN IN EFFECT OF THE GCMS 1 THROUGH 28099 THAT WERE PREVIOUSLY DECLARED OBSOLETE 
• Field Service Advice
• Technical Assistance
• Service Center Advice
• Litigation Guideline memoranda
• Collection, Bankruptcy and Summonses Bulletins, Criminal Tax Bulletins; and Disclosure Bulletins
• Technical Memoranda
• Legal Memoranda

Database Links

• Bloomberg Tax (IRS Agency Documents)
• Westlaw
• Lexis (Administrative Guidance)
• Tax Notes
• Checkpoint
• Cheetah (Primary Sources > IRS Administrative Rulings & Positions)