The Revenue Rulings shown below are retrieved from the Internal Revenue Bulletins (IRBs) from the Internal Revenue Service and are based on official records. Revenue Rulings appearing in IRBs prior to IRB No. 2003-27 (July 7, 2003) (Revenue Rulings earlier than Rev. Rul. 2003-17) are not yet available from the IRS in an accessible format but may be added in the future. Revenue Rulings shown below are sorted in descending order by year and number. Where available, the title of the Revenue Ruling has been included below. Revenue Rulings are public administrative rulings by the Internal Revenue Service that apply the law to particular fact situations. A Revenue Ruling can be relied on as precedent by all taxpayers.
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.