Answered By: Library Reviewer Last Updated: Oct 16, 2014 Views: 8
Final and temporary Treasury Regulations are first published in the Federal Register and later codified in title 26 of the Code of Federal Regulations. 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:
- Bloomberg BNA Tax & Accounting Center
- CCH IntelliConnect
- Thomson Reuters Checkpoint
To access these databases, please follow the links and instructions on the Law Library's Guide to Electronic Resources.
Proposed regulations are published in the Federal Register but are not included in the Code of Federal Regulations because they are not final.
For information on researching tax law, please see the law library’s guide, Federal Tax Research.