A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations. It is the conclusion of the IRS on how the law is applied to a specific set of facts. Revenue rulings are published in the Internal Revenue Bulletin for the information of and guidance to taxpayers, IRS personnel and tax professionals. For example, a revenue ruling may hold that taxpayers can deduct certain automobile expenses.
The IRS began issuing numbered revenue rulings in 1953. They adopted the current numbering system in 1954.
Access Revenue Rulings
TaxAlmanac has the goal of providing direct access to all available revenue rulings. At the present time, however, only revenue rulings since mid-2003, along with selected older revenue rulings, have been put onto the site. New rulings are added periodically, not necessarily concurrent with actual release. Please see the references below for alternate sources.
Other Sources for Revenue Rulings
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