Tax Research

• A guide to resources for tax research and search tips for finding court cases, statutes, regulations on tax

Treasury Regulations

Electronic Code of Federal Regulations - Treasury Regulations (26 C.F.R.)
Source: gpo.gov. Electronic Code of Federal Regulations (e-CFR) data is most current.
Treasury Regulations (26 C.F.R.)
Commonly referred to as Federal tax regulations - issued by the Department of Treasury to 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.