Federal Tax Law Research: IRS Materials

The IRS FOIA Library provides free access to a variety or agency rulings and policy documents. A few of the most frequently used sources re linked below.

The IRB is a weekly compilation of IRS Revenue Rulings, Revenue Procedures, announcements, and notices.

The IRM describes the policies and procedures followed by IRS employees.

Here you can search for Private Letter Rulings, Chief Counsel Advice and Technical Advice Memoranda (TAMs).

This database includes a variety of IRS notices and determinations such as: Revenue Rulings, Revenue Procedures, Actions on Decisions, Private Letter Rulings, Chief Counsel memoranda and advice, Technical Advice Memoranda, etc.

This database includes a variety of IRS notices and determinations such as: Revenue Rulings, Revenue Procedures, Actions on Decisions, Private Letter Rulings, Chief Counsel memoranda and advice, Technical Advice Memoranda, etc.

This link takes the user to the TIGTA website.