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References
Understanding IRS Published Guidance - A Primer
An explanation of the seven most common types of IRS guidance
Tax code, regulations and official guidance by number
Find Internal Revenue Code sections, Treasury Regulations, or other official IRS tax guidance when you know the citation
Published guidance
Revenue procedures
An official statement of a procedure that affects the rights or duties of taxpayers under the Internal Revenue Code or regulations
Revenue Rulings
An official interpretation by the IRS of how the Internal Revenue Code or regulations apply to a specific set of facts
Treasury Regulations
Issued by the IRS and Treasury to provide guidance for new legislation or existing Internal Revenue Code sections, interpreting and giving directions on complying with the law
Priority guidance plan
IRS-Treasury priority plans for issues to be addressed through administrative guidance
IRS Written Determinations
Non-precedential rulings (PLRs), determination letters, and technical advice, sorted by number or issue code
Internal Revenue Manual (IRM) (Part 7)
Policies, procedures, instructions and guidelines used by the Tax Exempt & Government Entities Division of the IRS
Interim Guidance
Interim guidance issued to provide instructions and/or procedures while the applicable IRM section is being revised and published
Advance Releases
Text of revenue rulings, revenue procedures, and other technical items in advance of their Internal Revenue Bulletin publication date
Electronic reading room
A comprehensive list of documents and other information available on IRS.gov
News and updates
Notices
A public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code (for example, to relate what regulations that may not be published in the immediate future will say)
Announcements
A public pronouncement that has only immediate or short-term value (for example, to notify taxpayers of the existence of an approaching deadline)
E-news from exempt organizations
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