Federal Tax Law Research: Citing Treasury Regulations

Citing Treasury Regulations

See Bluebook Practitioners' Notes P.5 for information on citing the current version of federal Treasury Regulations in court documents and legal memoranda:

Example: Treas. Reg. § 1.72-16(a)

If you are citing earlier versions of Treasury Regulations you will need to include a date as prescribed in Bluebook Rule 14.5.1.

Note that Treasury Regulation citations in law review articles must also contain a date. (See Bluebook Rule 14.5.1)

See Bluebook Rule Rules 14.1, 14.2, and 14.5.1 for information on citing Treasury Regulations as they appear in the Federal Register.

Example: Prop. Treas. Reg. § 1.704-1, 48 Fed. Reg. 9871 (Mar. 9, 1983)