The Internal Revenue Service issues procedural and substantive guidance regarding estate and gift taxation. These materials are published in the Internal Revenue Bulletin, issued weekly. In past years, IRS documents providing income, estate and gift tax guidance were published together in the Cumulative Bulletin, which discontinued publication in 2008.
The most convenient way to access this administrative guidance now is via tax databases such as RIA Checkpoint or CCH IntelliConnect, or via more inclusive legal databases such as Lexis, Westlaw, or Bloomberg Law. The Heafey Law Library guide on Federal Tax Research identifies the different types of federal tax guidance and indicates where they can be found on these latter databases.