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Section 3. Drafting Published Guidance›32.2.3 Drafting Published Guidance›Identification System — General

Part Number

Internal Revenue Manual Part 32. Chief Counsel Directives Manual Published Guidance and Other Guidance to Taxpayers · 2026-10-03 edition · updated 2026-10-04 · United States

Part I of the IRB includes revenue rulings, Supreme Court opinions and Treasury Decisions based on the provisions of the Internal Revenue Code of 1986.

Part II of the IRB includes revenue rulings that state a Service position under a tax convention and related Treasury Decision, cross-references for revenue rulings and revenue procedures, as appropriate, and legislation and related committee reports.

Part III of the IRB includes revenue procedures, notices, and other miscellaneous material.

Part IV of the IRB includes notices of proposed rulemaking, disbarment and suspension lists, and announcements.

The Part of the IRB in which the publication will appear is typed two lines below the CASE-MIS number beginning at the left margin for revenue rulings and revenue procedures and four lines below the control number for notices and announcements. "Part" is typed with the initial letter capitalized . The part number is designated by a roman numeral. See Exhibits 32.2.3-2 through 32.2.3-7.

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▸Contents — Internal Revenue Manual Part 32. Chief Counsel Directives Manual Published Guidance and Other Guidance to Taxpayers
Internal Revenue Manual Part 32. Chief Counsel Directives Manual Published Guidance and Other Guidance to Taxpayers

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