Federal Tax Law Research: Locating Treasury Regulations
Locating Treasury Regulations
Treasury Regulations, as codified in Title 26 of the C.F.R., can be found in:
- The Code of Federal Regulations, KF 70.A3. In general, the C.F.R. section numbers correspond to the Code sections they interpret. For example, Treas. Reg. § 1.7520-1 interprets I.R.C. § 7520. The C.F.R. also includes a CFR Index and Finding Aid, which can help you to locate relevant sections of the C.F.R. It is cumbersome to update the C.F.R. in print, so be sure to update it online.
The C.F.R. is also available online at several federal government websites. Click on the following link to see a list of internet sites where you can access the C.F.R.
- CCH Standard Federal Tax Reporter KF 6285.C67. The SFTR prints the full text of final, temporary and proposed Treasury Regulations directly following the IRC section they relate to. If you are looking for a topic discussed in a regulation, you can look up the relevant citation in the Finding Lists at the rear of the Citator Volume, which will refer you to an appropriate paragraph number to look up in the compilation volumes. You must also update your research by looking in Volume 19, the New Matters Volume, which includes updating materials about regulations and other topics. To find recent developments, look up the paragraph number you are dealing with in the Cumulative Index in Volume 19, which will point you to a New Development Paragraph Number to look up in the New Matters Volume.
CCH Tax Research NetWork (available on the Harvard Law School Network and at some law firms): If you know the regulation you are looking for, click on the Find By Citation link at the top of the screen, and type in the section in the field beginning with “Reg.” If you want to browse the regulations, click on the Federal Tab, then under Primary Sources click on the Federal Tax Regulations link, and continue clicking on the type of regulation in which you are interested.
- RIA United States Tax Reporter KF 6285.P742x. The USTR prints the full text of final, temporary and proposed Treasury Regulations directly following the IRC section they relate to. The USTR also contains the preambles to proposed regulations in Volume 18 in chronological order. You will need to update your research by looking up the relevant USTR paragraph number in the Cross-Reference Table in the Recent Developments Volume (volume 16). This table will point you to updating material in that volume.
RIA Checkpoint (available on the Harvard Law School Network and at some law firms): On the left-hand side of the screen, under Find By Citation, click on “Code & Regs,” enter your citation and click Search. To search for Regulations click on the "+" sign in front of "Code, Regulations, Committee Reports" below the Primary Source Materials heading. Then place a check in the boxes containing the types of regulations you would like to search, enter search terms in the box at the top of the screen, and click on the Search button.
- Westlaw: FTX-CFR This database contains final and temporary Treasury Regulations.
FTX-REG This database contains final, temporary and proposed Treasury Regulations, Treasury Decisions, notices of proposed rulemaking and notices of public hearings since 1980. This database includes all of the information in both the FTX-CFR and FTX-FR databases.
- Lexis: FEDTAX;REGS This database contains final and temporary Treasury Regulations from the C.F.R. and the Federal Register with coverage beginning in July 1980.
Regulations as they are passed by the IRS (before being subject arranged in the C.F.R.) can be found in:
- Federal Register KF 70.A2. The Federal Register contains several reader's aids to help you locate information within it. You can read more about the reader's aids by reviewing the Administrative Law guide at the following link.
The Federal Register is also available online at several federal government websites. Click on the following link to see a list of internet sites where you can access the Federal Register.
- Westlaw: FTX-FR This database contains notices of proposed rulemaking, notices of public hearings, Treasury Decisions, and Treasury Regulations (including Final IRS Regulations, Proposed IRS Regulations, and Temporary IRS Regulations, with coverage beginning in July 1980.
FTX-TD This database contains Treasury Decisions published in the Federal Register since August 1980.
- Lexis: FEDTAX;REGS This database contains final and temporary Treasury Regulations from the C.F.R. and the Federal Register with coverage beginning in July 1980.
FEDTAX;P-REGS This database contains proposed Treasury Regulations published in the Federal Register since July 1980.