What are the Internal Revenue Bulletin and the Cumulative Bulletin?
The Internal Revenue Bulletin (IRB) is an official publication of the IRS.
It contains a variety of documents, which are typically of a general nature and not taxpayer-specific.
"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" (from the IRS website). It is published weekly. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period (from the Introduction to each issue of the IRB). Prior to 2008, the contents of the IRB were consolidated semiannually into a permanent, indexed, Cumulative Bulletin.
The authoritative value of each type of document published in the IRB must be independently considered; however, items that are published in the IRB generally have greater authoritative value than documents that are not published in the IRB (i.e. CCAs, FSAs, etc.).
Where Can I Access the Internal Revenue Bulletin and the Cumulative Bulletin?
Internal Revenue Bulletins - Free Electronic:
- Via the IRS.gov Electronic Reading Room
Internal Revenue Bulletins - Electronic to Authorized Users:
- Via WestlawNext (access by I.R.B. citation)
- Via RIA Checkpoint
- (From the main page, under Primary Source Materials, click the + next to IRS Rulings and Releases, and then choose Other IRS Documents)
- Via LexisNexis Academic
- Via CCH Intelliconnect
Cumulative Bulletins - Free Electronic:
- Via FDsys (GPO website)
Cumulative Bulletins - Electronic to Authorized Users:
- Via WestlawNext
- Via Lexis Advance
- Via HeinOnline, available on-campus to law faculty, students, and other patrons of the Law Library, and via HeinOnline remotely to law faculty, students, and Law School alumni