Rev. Proc.
Law & Legal abbreviation · Legal Citation
| Stands for | Revenue Procedure |
|---|---|
| Categories | Law & Legal |
Rev. Proc. stands for Revenue Procedure, a legal citation abbreviation.
Official IRS statement of procedures affecting taxpayers' rights or duties, such as how to request a ruling, make an election or qualify for a safe harbor. Revenue procedures are published in the Internal Revenue Bulletin and numbered by year.
Example: Each January the IRS issues a Rev. Proc. setting the rules for requesting private letter rulings.
Usage notes
Annual inflation adjustments to tax brackets, the standard deduction and many dollar limits are also announced in a revenue procedure each fall. While a revenue ruling applies the law to facts, a revenue procedure tells taxpayers how to deal with the IRS. Cited by year and number, as in "Rev. Proc. 2024-1".
Related abbreviations
More legal citation abbreviations
- N.Y.S.3d – New York Supplement, Third Series
- P.2d – Pacific Reporter, Second Series
- P.3d – Pacific Reporter, Third Series
- Pub. L. – Public Law
- reh'g – Rehearing
- rev'd – Reversed
- Rev. Rul. – Revenue Ruling
- S. Ct. – Supreme Court Reporter
- S.E.2d – South Eastern Reporter, Second Series
- S.W.2d – South Western Reporter, Second Series
- S.W.3d – South Western Reporter, Third Series
- Sec'y – Secretary
See all 87 legal citation abbreviations →
This entry is for general education and is not legal advice. Abbreviation use varies between institutions; always confirm in context.