What are Treasury Decisions?
Treasury Decisions are officially published by the IRS.
They are directed to all taxpayers.
"A Treasury Decision (TD) is a document that contains the text of a final or temporary regulation. The TD adds new text to, removes, or revises text already published in the Code of Federal Regulations (CFR). It contains a preamble that explains the rule. It must state the effective date for the change made to the CFR" (I.R.M. 126.96.36.199.5).
Thus, final and temporary regulations are published both in the Federal Register and also in the Internal Revenue Bulletin as TDs.
Treasury Decisions are equivalent to final or temporary regulations. Accordingly, they have the same authoritative value.
Treasury Decisions are numbered consecutively and do not contain information regarding the year issued or the applicable code section.
How Do I Access Treasury Decisions?
- Via the Internal Revenue Bulletins available from IRS.gov
Electronic to Authorized Users: