The Actions on Decisions shown below are retrieved from the Internal Revenue Bulletins (IRBs) from the Internal Revenue Service and are based on official records. Actions on Decisions appearing in IRBs prior to IRB No. 2003-27 (July 7, 2003) are not available from the IRS in an accessible format. Actions on Decisions shown below are sorted in descending order by year and number. Where available, the title of the Action on Decision has been included below. In an Action on Decision, the Internal Revenue Service announces whether it will follow the holdings in certain cases.
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.