The Bulletin Index-Digest System & Highlights Summaries

Ministers

Minister.pdf
These are Summaries of official IRS documents issued from 1953 through 1993 on this tax topic and have been extracted from IRS's Bulletin Index-Digest System, which ceased publication in December 1993. All these Summaries are in the Adobe Acrobat PDF Format, and require the appropriate PDF Reader to view or print. See the comment below for IRS's position on using Summaries as an "authoritative interpretation."

COMMENT:
According to the IRS, Summaries from the Internal Revenue Bulletins, or the Bulletin Index-Digest System "are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations." This means that in a dispute with the IRS, the summary is not enough to defend or support your position. For that you will need to use the entire document.  However, the summaries are often clear and concise enough for you to understand IRS's official position, or "authoritative interpretation" of the tax law. Plus, they are very helpful in locating the source of IRS's position on the particular topic. Please keep in mind that tax law is always changing, and that all official IRS documents are subject to change at any moment.

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