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Levin College of Law

Tax Law Research

A portal for tax law research resources available at the University of Florida

Internal Revenue Bulletin (IRB) and Cumulative Bulletin (CB)

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  

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)

IRS Guidance

Public Guidance (from the Office of Chief Counsel)
Taxpayer Specific Guidance (non precedential)
Documents for IRS Internal Use
  • 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. 
  • 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