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)