Use the Cumulative Bulletin's form
Warning2Federal courts, Illinois courts21st and 22nd editions
A Treasury determination is cited by the abbreviation the Cumulative Bulletin prints, and to the Bulletin it appears in: “Rev. Rul. 83-137, 1983-2 C.B. 41”.1
- 1B12.1.4 Federal Tax Materials. Tables: T1.2 Federal Administrative and Executive Materials.
- 2A warning: the form is usually wrong under the rule in note 1, and context can justify it.