IRS Publications
- What they are: Plain-language explanations of tax laws, forms, and procedures.
- Audience: Designed for the general public—taxpayers, preparers, and businesses.
- Examples: Publication 17 (Your Federal Income Tax), Publication 463 (Travel, Gift, and Car Expenses).
- Includes: Instructions, examples, and summaries—but not legal authority.
Announcements
- What they are: Public pronouncements on matters of general interest.
- Where found: Published in the Internal Revenue Bulletin (IRB).
- Purpose: To provide quick guidance—such as effective dates, clarifications, or procedural updates
- Authority: Can be relied on like Revenue Rulings or Procedures.
General Counsel Memoranda (GCMs)
- What they are: Internal legal analyses by the IRS Office of Chief Counsel.
- Purpose: To explain the reasoning behind IRS positions, especially those in Revenue Rulings.
- Status: No longer issued since 2002, but archived GCMs are still studied for insight.
- Not binding, but useful for understanding legal interpretation.
Internal Revenue Bulletins (IRBs)
- What they are: The official weekly publication of the IRS.
- Includes: Revenue Rulings, PRL, Revenue Procedures, Notices, Announcements, Treasury Decisions, and more.
- Purpose: To communicate authoritative guidance and legal interpretations.
- Binding? Yes—for IRS personnel and often relied on by taxpayers.