![]() ![]() In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. Procedures relating solely to matters of internal management are not published however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. All published rulings apply retroactively unless otherwise indicated. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. Bulletin contents are consolidated semiannually into Cumulative Bulletins, which are sold on a single-copy basis. ![]() It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. ![]()
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