Treasury Regulations - Index
Treasury Regulations, commonly referred to as Federal tax regulations, pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of Treasury.
Note: The Treasury Regulations on TaxAlmanac were, for the most part, loaded to the site when it was first created, and have not been updated since 2005. There is a plan to re-load the entire set of regs at some point. In the meantime, if you want to be sure you're looking at the most up-to-date version, please consult the GPO's e-CFR.
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- Subchapter E - Reserved