Internal Revenue Bulletin
"The Internal Revenue Bulletin is the authoritative instrument of the Commissioner for the announcement of official rulings, decisions, opinions, and procedures, and for the publication of Treasury decisions, Executive orders, tax conventions, legislation, court decisions, and other items pertaining to internal revenue matters. It is the policy of the Internal Revenue Service to publish in the Bulletin all substantive and procedural rulings of importance or general interest, the publication of which is considered necessary to promote a uniform application of the laws administered by the Service." 26 C.F.R. § 601.601(d) (2018).
The Internal Revenue Weekly Bulletin Cumulation (2009-present) and its predecessor, the Cumulative Bulletin (1919-2008), consolidate most of the contents of the Internal Revenue Bulletin twice a year.
These Bulletins are available in multiple places. A selection of these is listed below.
If looking for a specific document, use the Numerical Finding Lists found at the end of each Bulletin.
Internal Revenue Cumulative Bulletin
Available on HeinOnline. Coverage is from 1919-2008. From Browse Databases by Name, select U.S. Federal Agency Documents, Decisions, and Appeals > All Titles > I > Internal Revenue Cumulative Bulletin.
Available on LLMC Digital. Coverage is from 1922-2003. From select U.S. Federal Government > Executive > U.S. Executive (Agencies, alpha order) > Treasury Dept., IRS, Cumulative Bulletin, 1922-.
Internal Revenue Weekly Bulletin Cumulation
Available on HeinOnline. Coverage begins with 2009. From Browse Databases by Name, select U.S. Federal Agency Documents, Decisions, and Appeals > All Titles > I > Internal Revenue Weekly Bulletin Cumulation.
Onsite Lexis & Westlaw
IRS Cumulative Bulletin
Available on the library's Lexis computers. From 1954 through current. From the Practice Area or Industry tab, select Tax Law > All Tax Law Administrative Materials > IRS Cumulative Bulletin and Internal Revenue Bulletin.
IRS Cumulative Bulletin
Available on the library's Westlaw computers. From 1919 - present. From the All Content tab, select Administrative Decisions & Guidance > Internal Revenue Service IRS (listed under All Federal Administrative Decisions & Guidance) > Cumulative Bulletin. Includes all documents published in the Cumulative Bulletin (CB) from 1919 to 2008. All documents after June 23, 2008 will have only IRB citations on them.