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Federal Taxation

About Treasury Department Decisions, Orders & Directives

"Final [Treasury Department] regulations are announced in the form of Treasury Decisions (T.D.'s) and are available in the Federal Register and the Internal Revenue Bulletin. . . . Treasury Decisions will also include the Preambles, which provide information about the regulation and its purpose." Christopher C. Dykes, Federal Income Tax Law: A Legal Research Guide

"Treasury Orders are documents signed by the Secretary or Deputy Secretary that:

  • delegate authority residing in the Secretary or Deputy Secretary to senior Treasury officials;
  • define the organization of the Department and the reporting relationships among the most senior officials; and
  • establish Treasury policy"

"Treasury Directives are documents signed by the appropriate senior Treasury officials that:

  • may further delegate authority from the most senior officials to other Treasury officials; and
  • provide processes for implementing legal obligations and Departmental policy objectives"

U.S. Department of the Treasury, Orders and Directives, https://home.treasury.gov/about/general-information/orders-and-directives.

Finding Treasury Decisions

Department Circulars Treasury Department

Treasury (Tax) Regulations Internal Revenue Service

The following member databases include access to Treasury Decisions. Members must be logged in to jenkinslaw.org to access these databases. These databases are also available in the library.

Treasury Decisions
Available on HeinOnline. Coverage from 1899-1966. Once in HeinOnline, select U.S. Federal Agency Documents, Decisions, and Appeals > All Titles > T > Treasury Decisions. U.S. Treasury Department. HeinOnline also has Treasury Decisions under Internal Revenue Laws of the United States (vols. 1-36 (1899-1942), all published).

Treasury Decisions
Available on LLMC Digital´╗┐. Coverage from 1857-1966´╗┐. Once in LLMC Digital, select U.S. Federal Government > Executive > U.S. Executive (Agencies, alpha order) > Treasury Dept., Treasury Dec. Treasury Decisions found in 5 different LLMC Digital titles: 1857-65, 1 vol., 1865-67, 1 vol., 1868-98, 34 bks., 1898-1942, Int. Rev., 1899-1966.

Proposed Regulations and Treasury Decisions
Available on the library's Lexis computers. From the Content tab, select Administrative Codes > Federal > Proposed Regulations & Treasury Decisions. Coverage begins with July 19, 1980.

Treasury Decisions
Available on the library's Westlaw computers. From the Practice areas tab, select Tax > Administrative Decisions & Guidance > All Internal Revenue Service (IRS) Materials > IRS Treasury Decisions (located in Tools & Resources on the right). Coverage begins with 1954.

Treasury Decisions
Available on the library's Bloomberg Law computers. From All Legal Content Search, select U.S. Regulatory & Administrative > U.S. Government Departments & Agencies > Internal Revenue Service > Rulings > Treasury Decisions. Coverage begins with 1919.

Treasury Decisions
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Primary Sources > IRS Administrative Rulings & Positions > See All > Treasury Decisions. A Treasury Decision is the vehicle by which the IRS promulgates final and temporary regulations. A TD contains two main parts: (1) the preamble that describes the content of the new or amended regulations as well as providing background and the reasons behind the changes and additions, and (2) the text of the new regulations. Coverage begins with 1954.

Treasury Decisions are published in the Internal Revenue Bulletin.

The Internal Revenue Bulletin is available for free online as well as on many legal databases, including the member database HeinOnline and on the library's in house Lexis and Westlaw computers. See the Internal Revenue Bulletin page of this guide for more information.

The Standard Federal Tax Reporter includes Treasury Decisions.

Jenkins has access to the Standard Federal Tax Reporter on the library's VitalLaw computer beginning with 1986. Pre-1986 coverage is available on the member database HeinOnline. Select coverage is also available in print. See the Standard Federal Tax Reporter page of this guide for more information.

Finding Treasury Department Orders & Directives

Treasury Orders and Directives Treasury Department

IRS Treasury Department Orders
Available on the library's Westlaw computers. From the Practice areas tab, select Tax > Administrative Decisions & Guidance > All Internal Revenue Service (IRS) Materials > Treasury Department Orders. Contains Treasury Department Orders released by the Internal Revenue Service wherein the Treasury Department exercises its control over the administrative organization of the IRS. Includes only the TDOs that are selected for publication in the Internal Revenue Bulletin. Coverage begins with 1954.

Treasury Orders
Available on the library's Bloomberg Law computers. From All Legal Content Search, select U.S. Regulatory & Administrative > U.S. Government Departments & Agencies > Department of the Treasury > Orders & Decisions > Treasury Orders.

Select Treasury Department Orders are published in the Internal Revenue Bulletin.

The Internal Revenue Bulletin is available for free online as well as on many legal databases, including the member database HeinOnline and on the library's in house Lexis and Westlaw computers. See the Internal Revenue Bulletin page of this guide for more information.

The Standard Federal Tax Reporter includes select Treasury Department Orders.

Jenkins has access to the Standard Federal Tax Reporter on the library's VitalLaw computer beginning with 1986. Pre-1986 coverage is available on the member database HeinOnline. Select coverage is also available in print. See the Standard Federal Tax Reporter page of this guide for more information.