Use Mertens Rulings to find out how the Internal Revenue Service (IRS) has dealt with various situations in the past. This comprehensive reference tool provides the full text of federal income tax revenue rulings and procedures (1954-present), giving you critical guidance on which policies and procedures the IRS considers important. The title includes Cumulative Bulletin Citations for Revenue Rulings and Revenue Procedures – important tables when you know only the official number of a ruling or procedure and the Cumulative Bulletin parallel citation is needed.

• The text lets you instantly find every revenue ruling or procedure ever written by the IRS on individual sections
• The unique indexing system gives you the ability to look up any code section
• Every volume is labeled by year and contains all pronouncements issued within that time