Treasury Regulations - Index

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Treasury Regulations

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.


Subchapter A - Income Tax
Subchapter B - Estate and Gift Taxes
Subchapter C - Employment Taxes and Collection of Income Tax at Source
Subchapter D - Miscellaneous Excise Taxes
Subchapter E - Reserved
Subchapter F - Procedure and Administration
Subchapter G - Regulations Under Tax Conventions
Subchapter H - Internal Revenue Practice
Proposed Regulations
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