Treasury Regulations are promulgated by the Treasury Department to interpret the Internal Revenue Code (IRC) and to give directions on complying with the IRC.
"Treasury regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury." Internal Revenue Service, Tax Code, Regulations and Official Guidance: Treasury (Tax) Regulations, https://www.irs.gov/privacy-disclosure/tax-code-regulations-and-official-guidance#26cfr.
There are 3 types of Treasury Regulations: legislative, interpretative, and procedural. Regulations can be proposed, final, or temporary. Final and temporary Regulations are published as Treasury Decisions. Final and Temporary Regulations can be found in the Code of Federal Regulations (C.F.R.), typically in Title 26. Proposed regulations are found in the Federal Register.
The C.F.R. and the Federal Register are available in numerous places, including in print, on subscription databases like Lexis and Westlaw, and freely available on the internet. See the Code of Federal Regulations research guide and the Federal Register research guide for how to access the C.F.R and Federal Register. Treasury Regulations may also be reprinted in other sources. A selection of these resources is listed below.
For information on finding additional Treasury documents, see the Treasury Dept. Decisions & Orders page of this guide.
Treasury (Tax) Regulations Internal Revenue Service
Links to IRS Regulations direct you to the CFR on govinfo.
Code of Federal Regulations govinfo (GPO)
Coverage begins with 1996. Can Browse by year and title. To search the CFR, click the orange "Search" button, select "Advanced", then under "Refine by Collection" select "Code of Federal Regulations". Search results can be further refined by using the side panel on the search results screen. For additional information and tips, see the About the Code of Federal Regulations page. CFR Index and Finding Aids (2017 to Present) and List of CFR Sections Affected (LSR) (beginning with 1997) also available.
IRS Regulations are located in Title 26. Additional Treasury Department Regulations are located in Title 31.
Code of Federal Regulations Library of Congress
Coverage from 1938 through 1969. Can browse by Edition and Supplements and by Title. Includes Preliminary and Index Material, Tables and Finding Aids.
IRS Regulations are located in Title 26. Additional Treasury Department Regulations are located in Title 31.
Final and Temporary Regulations TaxNotes
Links to the complete, currently effective federal tax regulations. Also includes notices of proposed regulations for public comment.
The following member databases include access to the current CFR (IRS Regulations are located in Title 26, additional Treasury Department Regulations are located in Title 31). Members must be logged in to jenkinslaw.org to access these databases. These databases are also available in the library.
These databases also provide access to historical versions of the CFR. The most comprehensive member database to search the historical CFR is HeinOnline. For more information about finding historical versions of the CFR, see the Historical CFR page of the Code of Federal Regulations guide.
Code of Federal Regulations
Available on Fastcase.
Current CFR as well as historical CFR back to 2011. For access instructions, see the Historical CFR page of the Code of Federal Regulations guide.
IRS Regulations are located in Title 26. Additional Treasury Department Regulations are located in Title 31.
Code of Federal Regulations
Available on HeinOnline.
Coverage begins with 1938. Can browse by year, title, indexes and finding aids, and List of Sections Affected.
IRS Regulations are located in Title 26. Additional Treasury Department Regulations are located in Title 31.
Code of Federal Regulations
Available on ProQuest Congressional. Make sure the "Select Publication" drop-down is set to "Code of Federal Regulations".
Coverage begins with 1938. Can search by keyword or by citation.
IRS Regulations are located in Title 26. Additional Treasury Department Regulations are located in Title 31.
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. Contains current Proposed Treasury Regulations (not finalized or withdrawn) and Treasury Decisions issued by the Internal Revenue Service
Code of Federal Regulations Title 26 - Internal Revenue
Available on the library's Lexis computers. Contains the current full text of Title 26 of the Code of Federal Regulations (C.F.R.). From the Content tab, select Administrative Codes > Federal > CFR - Code of Federal Regulations > Title 26 - Internal Revenue. To search only Title 26, check the box on left side of Title 26. Additional Treasury Department Regulations are located in Title 31.
For historical versions of the CFR on Lexis (beginning with 1981), see the Historical CFR page of the Code of Federal Regulations guide.
Tax Regulations - Federal
Available on the library's Westlaw computers. Contains the current version of Title 26 (IRS Regulations) and Title 31 (additional Treasury Regulations) of the Code of Federal Regulations. From the Practice Areas tab, select Tax > Regulations > Federal.
For historical versions of the CFR on Westlaw (beginning with 1984), see the Historical CFR page of the Code of Federal Regulations guide.
Treasury Regulations
Available on the library's Bloomberg Law computers. From Browse, select Practice Centers > Tax > Primary Sources > Statutes & Regulations > Treasury Regulations. Topical indexes also available. Current regulations only. Contains Title 26 of the C.F.R. Proposed Treasury Regulations also available.
Federal Tax Regulations
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Primary Sources > Laws & Regulations > Federal Tax Regulations. Includes Final, Temporary, and Proposed Regulations. Current regulations only. Includes IRS Regulations from Title 26 and select Treasury Regulations from Title 31.
Federal Tax Regulations West/Thomson Reuters
Library has current year only. Includes IRS Regulations from Title 26 and select Treasury Regulations from Title 31.
The Internal Revenue Bulletin includes Final, Temporary, and Proposed Treasury regulations.
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 the full text of the Internal Revenue Code. Final, Temporary, and Proposed Treasury regulations are found as "Related Items" within the relevant code section.
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.