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Federal Tax Resources: Rulings/Regulations

Locate specific types of tax documents in the databases and in print.

Sources of Rulings and Regulations

This page includes descriptions of rulings and regulations and where to find them.

Code of Federal Regulations

Compilation of federal agency regulations presently in effect; IRS regulations are in CFR 26; Cited as CFR

Federal Register

Daily compilation of federal regulations, rules, and orders in the order of issue; See entries for "Internal Revenue" or "Treasury", Cited as FR

Cumulative Bulletin

A consolidation of items of a permanent nature from the IRB; cited as CB

See Checkpoint or IntelliConnect for access

Located at T 22.25: (3rd Fl., Federal Doc.)

Internal Revenue Bulletin

Announces official rulings and procedures of the IRS and includes Revenue Rulings (rev rul), Revenue Procedures (rev proc), Treasury Decisions, etc.; Cited as irb

See Checkpoint or IntelliConnect for access

Located at T 22.23: (3rd Fl., Federal Doc.)

Bulletin Index-Digest System

A finding aid to the Cumulative Bulletin arranged by topic

Located at T 22.25/5 (3rd Fl., Federal Doc.)

IRS Rulings

Often Cited as rev rul, rev proc; Also includes Notices, Announcements, and Releases

See Checkpoint or IntelliConnect for access.

 

Your Librarian

Meredith Futral's picture
Meredith Futral
Contact:
Cooper Library
Room 407B
(864) 656-6373