Treasury Regulations

Treasury Regulations in the United States

The related regulations of the Internal Revenue Code (IRC)  are Title 26 of the Code of Federal Regulations. You can find these in print and electronically with all versions of the Code of Federal Regulations (see “Code of Federal Regulations” in this legal Encyclopedia).

The IRC and related regs are also published as free-standing paperback volumes (from CCH and RIA), as CD-ROMs, and they are included in most online tax databases, including Tax Analysts’ Federal Research Library, RIA’s CheckPoint and the electronic edition of the CCH Standard Federal Tax Reporter on Intelliconnect.

You can also get the Regulations as part of the United States Code of Federal Regulations. This is particularly useful because there are reliable, free Internet editions of the CFR .

Historical Editions: Some larger law libraries keep volumes of the Regulations back many years, and you can find old Regs in historical editions of the CFR (see the “Historical Editions” section of the Code of Federal Regulations entries). Also, there is a multi-volume set called Cumulative Changes in the Internal Revenue Code of 1954 and Tax Regulations Under the Code that covers 1954 through 1985. Checkpoint has historical editions of the preambles to Proposed and Final Regulations back to 1975 (subscription).

Legislative History: The legislative history of Federal tax laws is similar to the legislative history of other laws. See the Federal Legislative History entry for general information. In addition, you can find tax legislative history materials published in the following sets.

  • Seidman’s Legislative History of Federal Income Tax Laws, 1938-1861 (The Lawbook Exchange);
  • Seidman’s Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939 (Prentice Hall);
  • A Guide and Analytical Index to the Internal Revenue Acts of the United States, 1909-1950 (W.S. Hein & Co.);
  • Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939(Prentice Hall);
  • Internal Revenue Acts: Text and Legislative History (West) from 1954 on; and
  • Tax Management — Primary Sources (BNA), which breaks legislative history down by Code section for the years covered (the 1970s to at least the 104th Congress covering 1995-1996); and
  • Internal Revenue Acts of the United States, 1909-1950: Legislative Histories, Laws and Administrative Documents, a huge nearly comprehensive set, available in the Tax and Economic Reform module of HeinOnline.

The Taxation & Economic Reform module of HeinOnline is a good source for legislative histories of older tax laws including the two Seidman’s Legislative History books mentioned above, the four-volume Legislative History of the United States Tax Conventions, which covers tax treaties up to about 2010, the huge Internal Revenue Acts of the United States, 1909-1950: Legislative Histories, Laws and Administrative Documents set, and several legislative histories for individual tax laws.

Conference Reports are published in the IRS’s Cumulative Bulletins (see “Internal Revenue Service”). They sometimes come as freebies for subscribers to the multi-volume tax treatises.

Tax legislative history materials are also available in all the general legislative history sources discussed in the “Federal Legislative History” entry.

Public comments on Regulations: For recent comments, check Regulations.gov. If that doesn’t work, you can try Tax Notes Today through the Federal Research Library, Lexis(TAXANA;TNT) or Westlaw (TNT). For older comments call the IRS library and see if they can help. If not, you might have to file a FOIA request with the IRS.

See Also

Internal Revenue Service
Public Comments
Tax
Tax Forms
Federal Legislative History
Code of Federal Regulations
United States Code

Treasury regulations Background

Treasury Regulations: Open and Free Legal Research of US Law

Federal Primary Materials

The U.S. federal government system consists of executive, legislative, and judicial branches, each of which creates information that can be the subject of legal research about Treasury Regulations. This part provides references, in relation to Treasury Regulations, to the legislative process, the federal judiciary, and the primary sources of federal law (cases, statutes, and regulations).

Federal primary materials about Treasury Regulations by content types:

Laws and Regulations

US Constitution
Federal Statutory Codes and Legislation

Federal Case Law and Court Materials

U.S. Courts of Appeals
United States courts of appeals, inclouding bankruptcy courts and bankcruptcy appellate panels:

Federal Administrative Materials and Resources

Presidential Materials

Materials that emanate from the President’s lawmaking function include executive orders for officers in departments and agencies and proclamations for announcing ceremonial or commemorative policies. Presidential materials available include:

Executive Materials

Federal Legislative History Materials

Legislative history traces the legislative process of a particular bill (about Treasury Regulations and other subjects) for the main purpose of determining the legislators’ intent behind the enactment of a law to explain or clarify ambiguities in the language or the perceived meaning of that law (about Treasury Regulations or other topics), or locating the current status of a bill and monitoring its progress.

State Administrative Materials and Resources

State regulations are rules and procedures promulgated by state agencies (which may apply to Treasury Regulations and other topics); they are a binding source of law. In addition to promulgating regulations, state administrative boards and agencies often have judicial or quasi-judicial authority and may issue administrative decisions affecting Treasury Regulations. Finding these decisions can be challenging. In many cases, researchers about Treasury Regulations should check state agency web sites for their regulations, decisions, forms, and other information of interest.

State rules and regulations are found in codes of regulations and administrative codes (official compilation of all rules and regulations, organized by subject matter). Search here:

State opinions of the Attorney General (official written advisory opinions on issues of state law related to Treasury Regulations when formerly requested by a designated government officer):

Tools and Forms

Law in Other Regions

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