This page includes descriptions of rulings and regulations and where to find them.
Compilation of federal agency regulations presently in effect; IRS regulations are in CFR 26; Cited as CFR
Daily compilation of federal regulations, rules, and orders in the order of issue; See entries for "Internal Revenue" or "Treasury", Cited as FR
A consolidation of items of a permanent nature from the IRB; cited as CB
See Checkpoint or CCH AnswerConnect for access
Announces official rulings and procedures of the IRS and includes Revenue Rulings (rev rul), Revenue Procedures (rev proc), Treasury Decisions, etc.; Cited as irb
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A finding aid to the Cumulative Bulletin arranged by topic
Located at T 22.25/5 (3rd Fl., Federal Doc.)
Often cited as PLR
Often Cited as rev rul, rev proc; Also includes Notices, Announcements, and Releases
See Checkpoint or CCH AnswerConnect for access.
