A new method is proposed to account for multiple scattering by electrons in calculations of the correlation functions describing the angular fluctuations in the cosmic microwave background radiation (CMBR). The apparatus of the theory of radiative transport with Rayleigh scattering is used. The problem is reduced to solving an integral equation for the vector source function (dependent only on time), along with differential equations for the other quantities (scalar potentials, baryon velocities, etc.) which show up in the problem. The quantities which describe the angular fluctuations in the CMBR (in the temperature and in the polarization) are then calculated by integrating the vector source function along the line of sight. As an illustration, the correlation functions and power spectra are calculated for the case where the fluctuations are produced by some initial gaussian perturbations of the CMBR.