Federal Tax Law Research: Citing Revenue Procedures and Procedural Rules

Citing Revenue Procedures and Procedural Rules

See Bluebook Rule 14.5.2(a).

Examples of Revenue Procedures:

Rev. Proc. 85-47, 1985-2 C.B. 39.
Rev. Proc. 85-47, 1985-37 I.R.B. 10.

Examples of Procedural Rules:

See Bluebook Practitioners' Notes P.5 for information on citing the current version of federal Treasury Regulations in court documents and legal memoranda:

Example: Treas. Reg. § 601.103

If you are citing earlier versions of Treasury Regulations you will need to include a date as prescribed in Bluebook Rule 14.5.1.

Note that Treasury Regulation citations in law review articles must also contain a date. (See Bluebook Rule 14.5.1)