Federal Tax Research: Primary Sources - Admnistrative

Regulations are the highest administrative authority issued by the Treasury Department. They are published in the Federal Register and codified in Title 26 of the Code of Federal Regulations (CFR). Unlike other regulations, which are cited, for example, as "2 C.F.R. §342," Treasury Regulations are cited as "Treas. Reg. §1.123" without reference to the CFR (see Bluebook T1).

A Revenue Ruling is an official interpretation by the IRS of the Code, related statutes, tax treaties, and regulations. It explains the IRS's position on how the law is applied to a specific set of facts. Any taxpayer whose circumstances are substantially the same as those described in the Ruling can rely on it.

Revenue Procedures are official statements of a procedure that affect the rights or duties of taxpayers under the Code, related statutes, regulations, and treaties that should be a matter of public knowledge. Generally provides instructions for return filing or other procedures. Sometimes may have a substantive effect (e.g., interest rate tables).

A Private Letter Ruling is a written statement issued to a taxpayer by the IRS National Office that interprets and applies the tax laws to the taxpayer's specific set of proposed facts. Letter Rulings are similar to Revenue Rulings, but they are relied upon as precedent only by the taxpayer to whom the ruling is issued.

Technical Advice Memorandum (TAM) is written guidance provided by the national office of the IRS upon the request of an IRS District Director or an IRS Area Director of Appeals. A TAM responds to a technical or procedural question that develops during the examination of a taxpayer's return, the consideration of a taxpayer's claim for refund, or any other matter that involves the jurisdiction of a District Director or Area Director of Appeals. A TAM only addresses issues that are covered by previously published authority, such as the IRS, a Treasury regulation, tax treaty, revenue ruling, or other precedent. These statements are similar to Letter Rulings, however they are in response to completed tax payer transactions and hold no precedential authority for tax payers other than the intended taxpayer.

The Office of Chief Counsel drafts numerous types of internal advice issued to attorneys and revenue agents within the IRS. These documents have no precedential value and cannot be relied on by taxpayers. Could provide background on IRS positions on issues that have not received other guidance opinions. Types include:

• Field Service Advice Memoranda
• Litigation Guideline Memoranda
• General Counsel Memoranda
• Technical Memoranda

Regulations are the highest administrative authority issued by the Treasury Department. They are published in the Federal Register and codified in Title 26 of the Code of Federal Regulations (CFR). Unlike other regulations, which are cited, for example, as "2 C.F.R. §342," Treasury Regulations are cited as "Treas. Reg. §1.123" without reference to the CFR (see Bluebook T1).

Code of Federal Regulations, Title 26 (GPO)
   Current issues -- Federal materials - 2nd Floor
   Earlier issues -- Gov.Doc. AE/2.106: -1st Floor

Federal Register (GPO)
   Current paper issues -- Federal materials - 2nd Floor
   Earlier paper issues -- Gov.Doc. AE/2.106:

Internal Revenue Bulletin (I.R.B.) (GPO) - KF/6282/.A2/I495

The I.R.B. issues are consolidated into the Cumulative Bulletin (C.B.) (GPO)
KF/6282/.A2/I495.

Internal Revenue Bulletin
The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

Internal Revenue Written Determinations Website includes:

• Taxpayer-specific rulings or determinations
• Technical advice memoranda (TAM)
• Chief Counsel Advice