Federal Tax Law Research: Locating and Citing Revenue Rulings

Locating and Citing Revenue Rulings

Locating Revenue Rulings

Revenue Rulings are available in:

Westlaw: FTX-RR This database contains Revenue Rulings released by the IRS and selected for publication in the IRB from 1954 to the present.

Lexis: FEDTAX;CB This database contains Revenue Rulings released by the IRS and selected for publication in the IRB since January 1, 1981.

Print and Online Sources:

CCH's Standard Federal Tax Reporter contains annotations to Revenue Rulings in its compilation volumes following each IRC section. CCH's online product, CCH Tax Research NetWork, contains the text of Revenue Rulings in the Federal Tab in the "Rulings & Other Docs." section under Primary Sources.

RIA's United States Tax Reporter contains annotations to Revenue Rulings in its compilation volumes following each IRC section. RIA's online product, RIA Checkpoint, contains the text of Revenue Rulings which can be accessed via the "Rulings/IRB" section on the left side of the screen under Find By Citation or by searching in the "IRS Rulings and Releases" database under the Primary Source Materials heading.

Print Sources: Internal Revenue Bulletin, Cumulative Bulletin

Citing Revenue Rulings

See Bluebook Rule 14.5.2(a) and cite to the Cumulative Bulletin or the Internal Revenue Bulletin, in that order of preference.

Example: Rev. Rul. 83-137, 1983-3-2 C.B. 41