Introduction.

The Internal Revenue Bulletin is a weekly publication that serves as the official source for announcing rulings and procedures of the Internal Revenue Service (IRS). It includes Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. The Bulletin aims to promote a uniform application of tax laws and publishes substantive rulings necessary for this purpose. It is important to note that the rulings and procedures reported in the Bulletin do not have the same force and effect as Treasury Department Regulations, but they can be used as precedents. The Bulletin is divided into four parts, covering different aspects of tax law and related matters. The publication is not copyrighted and can be freely reprinted with appropriate citation. [Extracted from the article]