Revenue Procedures
Revenue Procedures deal with the internal practice and procedures of the IRS in the administration of the tax laws. They are official statements of procedures relating to sections of the Internal Revenue Code, related statutes, tax treaties, and regulations. In general, a Revenue Procedure tells the taxpayer how to do something. Revenue Procedures are first published in the weekly Internal Revenue Bulletin and later in the Cumulative Bulletin.
A revenue procedure is cited using the same system as that used for Revenue Rulings, first as a temporary and then a permanent citation. The temporary citation refers to the location of the procedure in the Internal Revenue Bulletin and the permanent citation refers to its location in the Cumulative Bulletin. A typical citation (permanent) would look like:
Rev. Proc. 95-7, 1995-1 CB 552