Federal Tax Law Research: Locating and Citing the IRB and the Cumulative Bulletin
Locating and Citing the IRB and the Cumulative Bulletin
Locating the IRB and the Cumulative Bulletin
The IRB is available in print (KF 6301.A554) or at the IRS website at: http://www.irs.gov/irb/ (only the most recent two years are available).
The Cumulative Bulletin (CB) is available in print (KF 6301 .A553). The print index to the CB is the Bulletin-Index Digest System (KF 6301.A58 B8). The Bulletin-Index Digest System is useful for obtaining IRB or CB citations for revenue rulings and procedures, Supreme Court and adverse Tax Court decisions, Public Laws, Treasury Decisions and treaties for the years 1953-1993.
The CB is also available online at Lexis in FEDTAX;CB and Westlaw in FTX-CB. These databases contain the CB from 1954 to the present. The CB is also available online in RIA Checkpoint from 1996 to the present. Look in "Rulings/IRB" on the left side of the screen under Find By Citation.
Citing the IRB and the Cumulative Bulletin
See Bluebook Rule 14.5.2(a).
Examples:
- Rev. Proc. 85-47, 1985-37 I.R.B. 10.
- Rev. Rul. 83-137, 1983-2 C.B. 41.