How to cite a Treasury determination / IRS document

Bluebook (22d ed.) citation format · B14 / T1.2 · Regulations & agencies

Revenue Rulings, Revenue Procedures, Treasury Decisions, Notices, Private Letter Rulings and the rest — cited to the C.B., I.R.B. or Treas. Dec. Int. Rev. in that order of preference, otherwise by number and date issued.

Example

Rev. Rul. 83-137, 1983-2 C.B. 41.

More examples

Each of these is checked against the rules on every change to the tool.

Rev. Proc. 85-47, 1985-37 I.R.B. 10.
T.D. 2747, 20 Treas. Dec. Int. Rev. 457 (1918).
T.B.R. 29, 1 C.B. 230 (1919).
I.T. 2624, 11-1 C.B. 122 (1932).
I.R.S. Priv. Ltr. Rul. 86-01-012 (Sep. 30, 1985).

What the citation needs

Required

Designation — A label that precedes or replaces the title — “Note” or “Comment” for student work (R16.7.1).
Number — The number that identifies the document in its series.

When they apply

Bulletin — Preference order: C.B., then I.R.B., then Treas. Dec. Int. Rev.
Volume — The volume number, which comes before the reporter, code or periodical name.
Page — The page the source begins on. The page you are citing goes in the pincite.
Year — The year that goes in the date parenthetical at the end of the citation.
Revision — The revision, where the document has been revised: “Rev. 1”.
Internal Revenue Manual cite — The Internal Revenue Manual provision: “IRM 1.2.40.17”.
Date issued — The date the rule for this source calls for, with the month abbreviated per T12 (“Nov. 24, 1978”).

In a brief and in a law review

The Bluebook sets citations two ways: the Bluepages for court documents and legal memoranda, the Whitepages for law review footnotes. Here is the first example above as each one prints it, in its typeface.

Court documents (Bluepages)

Rev. Rul. 83-137, 1983-2 C.B. 41.

Law review footnotes (Whitepages)

Rev. Rul. 83-137, 1983-2 C.B. 41.

For this source the two are set the same way.

Governing rules

B14 / T1.2

14.2 — federal regulations (C.F.R.).
T1.2 — federal administrative and executive materials; the agency's own citation form governs where the table gives one.

Build this citation with the generator, check one you have already written, or paste a whole list of footnotes to check them in order.

Related source types

Regulations & agencies: