An official interpretation by the IRS of the internal revenue laws, related statutes, tax treaties, and regulations, published in the
Cumulative Bulletin. Revenue rulings are issued only by the National Office of the IRS and are published for the information and guidance of taxpayers, IRS officials, and others concerned. Their purposes are to promote uniform application of the tax laws by IRS employees and to assist taxpayers in attaining maximum voluntary compliance by informing IRS personnel and the public of National Office interpretations of the internal revenue laws, related statutes, tax treaties, and regulations, as well as statements of IRS procedures affecting the rights and duties of taxpayers.