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Federal Tax Research

A selective list of titles intended to provide some of the more useful sources for researching tax law

Regulations

Regulations are laws made by an executive branch agency under the authority of a statute passed by Congress. Regulations are first published in the Federal Register. The Treasury Department issues three types of administrative regulations: proposed, temporary and final. Temporary regulations are issued to provide guidance to tax payers on new tax provisions. They do not require a comment period and are effective immediately upon publication. Final and temporary regulations are first published as Treasury Decisions, which are recognized by a four digit citation, i.e. T.D. 8860 and a description of the purpose and content of the new regulation. Upon codification, regulations are assigned a prefix corresponding to the type of tax provision as indicated.

1

Income Tax
20 Estate Tax
25 Gift Tax
26 Generation Skipping Tax
31 Employment Tax
301 Procedural Tax
601 IRS Procedural Rules

 

Revenue Rulings

  • Revenue Rulings are official declarations made by the IRS stating its view of how the tax law applies to a specific set of facts. Such rulings have precedential value for tax payers with analogous fact patterns.
  • Revenue Procedures are statements made by the IRS concerning inside IRS practices and procedures that may or may not affect the rights or duties of a tax payer under the Internal Revenue Code.

 

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