The Cumulative Bulletin (CB) is a hardbound compilation that consolidates material found in the Internal Revenue Bulletin (IRB) and is typically issued on a semiannual basis.
A Revenue Procedure is an official published statement by the Internal Revenue Service (IRS) detailing procedural and administrative matters pertaining to the tax laws. Initial publications appear in the Internal Revenue Bulletin and are later transferred to the Cumulative Bulletin.
An official interpretation by the IRS of the internal revenue laws, related statutes, tax treaties, and regulations, published in the Cumulative Bulletin. Revenue rulings are issued only by the National Office of the IRS and are published for the information and guidance of taxpayers, IRS officials, and others concerned.
