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Final and temporary Treasury Regulations are first published in the Federal Register and later codified in title 26 of the Code of Federal Regulations (C.F.R). Proposed regulations are published in the Federal Register but are not included in the Code of Federal Regulations because they are not final. The numbering of each Treasury Regulation corresponds to an Internal Revenue Code section. For example, regulations falling under I.R.C. § 61 include Treas. Reg. § 1.61-1, § 1.61-2, etc.
Treasury Regulations are reproduced in standard legal research databases such as Lexis, Westlaw and Bloomberg Law, as well as specialized tax research databases which organize the information by topic and include finding aids, annotations and other cross references:
For information on researching tax law, please see the law library’s guide, Tax Law Resources.
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