"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) (2021).
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 for free online as well as on many legal databases, including the member database HeinOnline and on the library's in house Lexis and Westlaw computers. See the resources listed below for how to access the Internal Revenue Bulletin.
Internal Revenue Bulletins Internal Revenue Service
Coverage begins with July 1995.
If looking for a specific document, use the Numerical Finding Lists found at the end of each Bulletin.
The following member database includes access to the Internal Revenue Bulletin. Members must be logged in to jenkinslaw.org to access this database. This database is also available in the library.
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.
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.
The following member database includes access to the Internal Revenue Bulletin. Members must be logged in to jenkinslaw.org to access this database. This database is also available in the library.
Internal Revenue Cumulative Bulletin
Available on LLMC Digital. Coverage is from 1922 Part 1 - 2008 Part 1 (January-June). From Basic Search, select U.S. Federal Government > Executive > U.S. Executive (Agencies, alpha order) > Treasury Dept., IRS, Cumulative Bulletin, 1922-.
IRS Cumulative Bulletin and Internal Revenue Bulletin
Available on the library's Lexis computers. From the Practice Area tab, select Tax Law > All Tax Law Administrative Materials > IRS Cumulative Bulletin and Internal Revenue Bulletin. Coverage begins with 1954.
IRS Cumulative Bulletin
Available on the library's Westlaw computers. From the Practice areas tab, select Tax > Administrative Decisions & Guidance > All Internal Revenue Service (IRS) Materials > Cumulative Bulletin. Includes all documents published in the Cumulative Bulletin from 1919 through 2008 and all weekly Internal Revenue Bulletins beginning with June 23, 2008.
Cumulative Bulletin/Internal Revenue Bulletin
Available on the library's Bloomberg Law computers.
Coverage beings with 1919. From All Legal Content Search, select U.S. Regulatory & Administrative > U.S. Government Departments & Agencies > Internal Revenue Service > Guidance & Interpretation > Cumulative Bulletin/Internal Revenue Bulletin. Coverage begins with 1919.