Rev. Rul.
Law & Legal abbreviation · Legal Citation
| Stands for | Revenue Ruling |
|---|---|
| Categories | Law & Legal |
Rev. Rul. stands for Revenue Ruling, a legal citation abbreviation.
Official IRS interpretation of how the tax law applies to a specific set of facts, published in the Internal Revenue Bulletin. Taxpayers may rely on a revenue ruling when their facts are substantially the same, and IRS personnel must follow it.
Example: The firm relied on Rev. Rul. 99-5 to treat the LLC's new second member as forming a partnership.
Usage notes
Revenue rulings are numbered by year and sequence and cited to the Internal Revenue Bulletin (I.R.B.) or the older Cumulative Bulletin (C.B.). They do not bind courts, which weigh them for persuasiveness. They differ from private letter rulings, which apply only to the taxpayer that requested them.
Related abbreviations
More legal citation abbreviations
- P.2d – Pacific Reporter, Second Series
- P.3d – Pacific Reporter, Third Series
- Pub. L. – Public Law
- reh'g – Rehearing
- rev'd – Reversed
- Rev. Proc. – Revenue Procedure
- 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
- slip op. – Slip opinion
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.