Revenue Procedures

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Overview

A revenue procedure is an official statement of a procedure that affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties and regulations and that should be a matter of public knowledge. It is also published in the Internal Revenue Bulletin. While a revenue ruling generally states an IRS position, a revenue procedure provides return filing or other instructions concerning an IRS position. For example, a revenue procedure might specify how those entitled to deduct certain automobile expenses should compute them by applying a certain mileage rate in lieu of calculating actual operating expenses.

Access Revenue Procedures

Other Sources for Revenue Procedures

• Revenue Procedures on Legalbitstream.com
• IRS pdf document listing at irs.gov (alpha listing; scroll down to where the filenames begin with rp)
• IRS early drop at irs.gov (for more recent, and some of the older, revenue procs)

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