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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
IRS Cumulative Bulletin (1919 – 2008)
U.S. Internal Revenue Bulletin (01/2000 – Present)
BloombergLaw: Tax – Internal Revenue Bulletin (03/18/2002-present)
TaxNotes - Internal Revenue Bulletin (1977-current)

IRS Guidance

Public Guidance (from the Office of Chief Counsel)

  • Revenue Rulings
  • Revenue Procedures
  • Notices
  • Announcements
  • Actions on Decisions
  • Publications
  • Internal Revenue Bulletin

Taxpayer Specific Guidance (non precedential)

  • Private Letter Rulings
  • Determination Letters
  • Information Letters
  • Technical Advice Memorandum
  • Technical Expedited Advice Memorandum

Documents for IRS Internal Use

Database Links:

Bloomberg Tax (IRS Agency Documents)

Westlaw

Lexis (Administrative Guidance)

Tax Notes

Checkpoint

Cheetah (Primary Sources > IRS Administrative Rulings & Positions)