Internal Revenue Bulletin

Cumulative Bulletin (CB)
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.
Internal Revenue Bulletin (IRB)
The Internal Revenue Bulletin (IRB) is a weekly publication issued by the Internal Revenue Service (IRS) that summarizes various administrative rulings, procedures, and other IRS-related announcements and developments.
Revenue Procedure
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.

Accounting Terms Lexicon

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