RESEARCH · IX
Growing Collection
Administrative Law Collection
The Administrative Law Collection gathers the Society's study of agency rulemaking, the weight of guidance, and the administrative record. It is read against the federal tax record as the Society's principal working example of an administered field of law.
Collection Statistics
The depth of this Collection.
2
Articles
31
Authorities
1
Courses
Overview
About the Administrative Law.
The Administrative Law Collection gathers the Society's study of agency rulemaking, the weight of guidance, and the administrative record. It is read against the federal tax record as the Society's principal working example of an administered field of law.
Topics · Rulemaking · Agency Guidance · Administrative Record
Start Here
An orientation for new readers.
If you are new to Administrative Law, begin with:
Estimated reading time · 4–6 hours
Reading Path
A recommended sequence through the Collection.
Start Here
What the Internal Revenue Bulletin Is (and Isn't)
The Internal Revenue Bulletin is the authoritative instrument by which the Service announces its official position on published guidance. Explanatory material on other IRS channels is not the Bulletin and is not authoritative in the same way.
School of Legal Research
Method, citation, and the discipline of finding what governs.
Advanced Reading
Core Authorities
Headline primary sources.
Code of Federal Regulations
- 26 C.F.R. § 1.61-1 — Gross income
26 C.F.R. § 1.61-1
- 26 C.F.R. § 1.63-1 — Change of treatment with respect to the zero bracket amount and itemized deductions
26 C.F.R. § 1.63-1
- 26 C.F.R. § 301.6001-1 — Notice or regulations requiring records, statements, and special returns
26 C.F.R. § 301.6001-1
- 26 C.F.R. § 301.6011-1 — General requirement of return, statement or list
26 C.F.R. § 301.6011-1
- 26 C.F.R. § 301.6012-1 — Persons required to make returns of income
26 C.F.R. § 301.6012-1
- 26 C.F.R. § 301.6072-1 — Time for filing income tax returns
26 C.F.R. § 301.6072-1
- 26 C.F.R. § 301.6212-1 — Notice of deficiency
26 C.F.R. § 301.6212-1
- 26 C.F.R. § 301.6213-1 — Restrictions applicable to deficiencies; petition to Tax Court
26 C.F.R. § 301.6213-1
- 26 C.F.R. § 301.6321-1 — Lien for taxes
26 C.F.R. § 301.6321-1
- 26 C.F.R. § 301.6331-1 — Levy and distraint
26 C.F.R. § 301.6331-1
Additional Authorities
Supporting materials from the Legal Corpus.
Revenue Rulings
- Rev. Rul. 2007-19: Frivolous Tax Returns — Wages Not Taxable Income
Rev. Rul. 2007-19, 2007-14 I.R.B. 843
- Rev. Rul. 2007-20: Frivolous Tax Returns — Voluntary Compliance
Rev. Rul. 2007-20, 2007-14 I.R.B.
- Rev. Rul. 2007-21: Frivolous Tax Returns — Summary Record of Assessment
Rev. Rul. 2007-21, 2007-14 I.R.B.
- Rev. Rul. 2007-22: Frivolous Tax Returns — Citizens of a State
Rev. Rul. 2007-22, 2007-14 I.R.B.
Revenue Procedures
- Rev. Proc. 2024-1: Letter Rulings, Information Letters, and Determination Letters
Rev. Proc. 2024-1, 2024-1 I.R.B. 1
- Rev. Proc. 2024-2: Technical Advice Memoranda
Rev. Proc. 2024-2, 2024-1 I.R.B. 118
- Rev. Proc. 2024-3: Areas in Which Rulings Will Not Be Issued
Rev. Proc. 2024-3, 2024-1 I.R.B. 143
IRS Notices
- Notice 2007-28: Certain Deduction Limits Under the Pension Protection Act of 2006
Notice 2007-28, 2007-14 I.R.B.
- Notice 2007-30: Frivolous Positions
Notice 2007-30, 2007-14 I.R.B.
- Notice 2010-33: Frivolous Positions
Notice 2010-33, 2010-17 I.R.B.
- Notice 2020-23: Additional Relief for Taxpayers Affected by COVID-19
Notice 2020-23, 2020-18 I.R.B.
- Notice 2021-21: Postponement of Filing and Payment Deadlines Due to COVID-19
Notice 2021-21, 2021-15 I.R.B.
- Notice 2022-36: Penalty Relief for Certain Returns for Taxable Years 2019 and 2020
Notice 2022-36, 2022-36 I.R.B.
- Notice 2023-21: Application of Section 6511 in Light of Postponed Return Filing Deadlines
Notice 2023-21, 2023-11 I.R.B.
Internal Revenue Bulletin
- Internal Revenue Bulletin 2001-8
2001-8 I.R.B.
- Internal Revenue Bulletin 2003-10
2003-10 I.R.B.
- Internal Revenue Bulletin 2007-14
2007-14 I.R.B.
- Internal Revenue Bulletin 2024-1
2024-1 I.R.B.
Treasury Decisions
- T.D. 8920: Excise Taxes on Excess Benefit Transactions
T.D. 8920, 66 FR 2144
- T.D. 9040: Guidance Necessary To Facilitate Electronic Tax Administration
T.D. 9040, 68 FR 4918
- T.D. 9314: Depreciation of MACRS Property That Is Acquired in a Like-Kind Exchange or as a Result of an Involuntary Conversion
T.D. 9314, 72 FR 9245
Press
Editorial scholarship on this subject.
- What the Internal Revenue Bulletin Is (and Isn't)
The Internal Revenue Bulletin is the authoritative instrument by which the Service announces its official position on published guidance. Explanatory material on other IRS channels is not the Bulletin and is not authoritative in the same way.
- How to Read a Revenue Ruling
A primer on the internal structure of an IRS Revenue Ruling — the same structure whether the Ruling is one page or twenty — and how each part carries a distinct editorial weight.
Academy
Related courses of study.
- School of Legal Research
Method, citation, and the discipline of finding what governs.
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