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IRS Materials
Search for Revenue Procedures

     “A Revenue Procedure is a statement of procedure that affects the rights or duties of taxpayers or other members of the public under the Code and related statutes or information that, although not necessarily affecting the rights and duties of the public, should be a matter of public knowledge.” 26 C.F.R. §601.601(d)(2)(i)(b)(2002). “Revenue Procedures usually reflect the contents of internal management documents, but, where appropriate, they are also published to announce practices and procedures for guidance of the public.” 26 C.F.R. §601.601(d)(2)(vi)(2002). 


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Search Examples:

Mortgage w/2 Interest
Finds all documents with the word, "Mortgage" positioned in the text within two words from the word "Interest". Insert a larger number if desired.

Depreciation and Automobile
Finds documents containing both of the words, "Depreciation" and "Automobile".

Oil or Petroleum
Finds all documents containing either the word, "Oil", or the word, "Petroleum".

Alternative Minimum Tax
Finds documents containing the string of text specified, exactly as written.

Credit*
Finds all documents with words starting with the letters “Credit” and ending with any number of letters, for example “Credited”, “Credits” or “Crediting”.

 

 
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