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Last Updated: Aug 22, 2017 URL: http://libguides.law.usd.edu/taxlaw Print Guide RSS Updates

Regulation Numbering and Citation Print Page
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Understanding a Regulation Citation

Proposed, temporary, and final regulations all follow a similar format:

1.  Prefix: 

Proposed regulations have the prefix Prop. Treas. Reg.

Temporary regulations have the prefix Temp. Treas. Reg.

Final regulations have the prefix Treas. Reg.

For temporary and final regulations that are published in Title 26 of the Code of Federal Regulations, this prefix replaces "26 C.F.R." at the beginning of the citation. 

2.  The CFR part number, followed by a decimal.  The CFR part number indicates the area of law, as shown in the chart in the box to the right.

3. The section number of the Internal Revenue Code that the regulation pertains to, immediately following the decimal.

4.  The number of the regulation itself  (i.e., there may be 7 different regulations pertaining to that particular IRC section)

5.  A letter indicator T if the regulation is a temporary regulation

6.  Either the Federal Register information for a proposed regulation OR the year the regulation was promulagted (in parentheses) for temporary and final regulations.

NOTE:  Final and temporary regulations are also issued as Treasury Decisions (T.D.s).  The numbering system for Treasury Decisions does not correspond to CFR part number or Internal Revenue Code section. 

Also please note that the examples used above are hypothetical citations.

 

Parts of CFR Title 26

The most frequently cited parts of Title 26 are:

1 Income Tax
20 Estate Tax
25 Gift Tax
29 Generation Skipping Tax
31 Employment Tax
301 Procedure & Administration
601 Commissioner's Rules
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