In the citation Rev. Proc. 2002-32, 2002-1 C.B. 959, the abbreviation C.B. refers to Congressional Bulletin.

Name: In the citation Rev. Proc. 2002-32, 2002-1 C.B. 959, the abbreviation C.B. refers to Congressional Bulletin.
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C.B. stands for "Cumulative Bulletin", which is a publication of the Internal Revenue Service (IRS) containing official IRS pronouncements and decisions issued between January 1 and December 31 of a given year.

In the Citation Rev