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Tax Law Research

IRS Treasury Regulations

Federal Register and Title 26 of the Code of Federal Regulations

  • Proposed Regulations:  Require notice and comments as other federal administrative regulations.  
  • Advance Notice of Proposed Rulemaking:  Advance Notices indicate that the IRS is considering proposed rules and invite comments.
  • Final Regulations:  Regulations become final and effective as law after notice and comment period and any modifications by the agency.
  • Temporary Regulations:  Issued by the IRS to provide guidance to taxpayers on new tax provisions.  Temporary regulations do not require a comment period and are effective immediately after publication.
  • Treasury Decisions:  Final and Temporary Regulations are published as Treasury Decisions (T.D.).  Treasury Decisions have four-digit citations, e.g. T.D. 8860.  Once codified, a prefix is added with the corresponding tax code section.  NOTE this is not the same as a “decision” in other regulatory contexts where that term refers to a decision by an administrative law judge or other hearing officer.  

IRS Publications and Documents

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