Federal Tax Law Research Guide: Treasury Regulations (Treas. Reg.)

The Internal Revenue Service, under the direction of the Commissioner of Internal Revenue, is a bureau of the Department of the Treasury. IRC Sec. 7805(a) grants the Secretary of the Treasury the authority to promulgate rules and regulations necessary for the enforcement of the tax laws. There are two kinds of regulations: general and legislative. General (or "interpretive") regulations are issued under the IRS's general authority to interpret the language of the IRC; they are subject to challenge if they do not reflect congressional intent. Legislative regulations are authorized by Congress to provide the substantive requirements of a specific IRC provision. Legislative regulations carry nearly the same authority as the IRC itself.

Proposed Regulations

At least 30 days before a regulation is published in final form, it must be issued in proposed form, allowing the public time to comment. Proposed regulations are published in the Federal Register. It can take months or years before a proposed regulation is adopted as a final regulation. Neither the IRS nor the courts are bound by proposed regulations; however, they are useful for indicating the IRS's position.

  1. Federal Register [FR, Fed. Reg.]
  2. Internal Revenue Bulletin/Cumulative Bulletin under "Notice of Proposed Rulemaking."
  3. Print: Internal Revenue Bulletin/Cumulative Bulletin (ref KF6301.A329 I5 . . . 2nd floor; latest ed. in RefRm)
  4. LexisNexis Academic: Click Legal Research, then Tax Law. Search within Source: Internal Revenue Bulletin/Cumulative Bulletin
  5. Internet (Internal Revenue Bulletin only): http://www.irs.gov/irb/
  6. Standard federal tax reports. Taxes on parade (Online)
  7. LexisNexis Academic: Click Legal Research, then Tax Law. Search within Source: Treasury Regulations (Final/Temp/Proposed)
  8. RIA Checkpoint: Perform Keyword Search, setting search limits: under "Primary Source Materials," select Code, Regulations, Committee Reports, and U.S. Tax Treaties in Force.

Final Regulations

Final Regulations are issued as Treasury Decisions (T.D.) and are first published in the Federal Register. They are officially cited as Title 26 of the Code of Federal Regulations.

  1. Federal Register [FR, Fed. Reg.]
  2. Internal Revenue Bulletin/Cumulative Bulletin
  3. Print: Internal Revenue Bulletin/Cumulative Bulletin (ref KF6301.A329 I5 . . . 2nd floor; latest ed. in RefRm)
  4. LexisNexis Academic: Click Legal Research, then Tax Law. Search within Source: Internal Revenue Bulletin/Cumulative Bulletin
  5. Internet (Internal Revenue Bulletin only): http://www.irs.gov/irb/
  6. Standard federal tax reports. Taxes on parade (Online)
  7. LexisNexis Academic: Click Legal Research, then Tax Law. Search within Source: Treasury Regulations (Final/Temp/Proposed)
  8. RIA Checkpoint: Perform Keyword Search, setting search limits: under "Primary Source Materials," select Code, Regulations, Committee Reports, and U.S. Tax Treaties in Force.
  9. Print: Code of Federal Regulations (ref KF 70 .A ...2d floor)
  10. LexisNexis Academic: Click Legal Research, then Federal Regulations. Search within Source: Code of Federal Regulations
  11. Internet: http://www.access.gpo.gov/nara/cfr/cfr-table-search.html
  12. Code of Federal Regulations [C.F.R.]

Temporary Regulations

The IRS occasionally issues Temporary Regulations in response to changes in the IRC or in its interpretation. Temporary Regulations, which expire three years after issuance, are effective upon publication, but the IRS must simultaneously issue the Regulations in proposed form. Taxpayers should follow Temporary Regulations as if they were final.

  1. Federal Register [FR, Fed. Reg.]
  2. Internal Revenue Bulletin/Cumulative Bulletin
  3. Print: Internal Revenue Bulletin/Cumulative Bulletin (ref KF6301.A329 I5 . . . 2nd floor; latest ed. in RefRm)
  4. LexisNexis Academic: Click Legal Research, then Tax Law. Search within Source: Internal Revenue Bulletin/Cumulative Bulletin
  5. Internet (Internal Revenue Bulletin only): http://www.irs.gov/irb/
  6. Standard federal tax reports. Taxes on parade (Online)
  7. LexisNexis Academic: Click Legal Research, then Tax Law. Search within Source: Treasury Regulations (Final/Temp/Proposed)
  8. RIA Checkpoint: Perform Keyword Search, setting search limits: under "Primary Source Materials," select Code, Regulations, Committee Reports, and U.S. Tax Treaties in Force.