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Treasury Regulation Subchapters
Treasury Regulations are divided into the following subchapters:
A - Income Tax (Parts 1-19)
B - Estate and Gift Taxes (Parts 20-26)
C - Employment Taxes (Parts 30-39)
D - Miscellaneous Excise Taxes (Parts 40-169)
E - Reserved (Parts 170-299)
F - Procedure and Administration (Parts 300-499)
G - Tax Conventions (Parts 500-521)
H - Internal Revenue Practice (Parts 600-801)
Title 26 of the Code of Federal Regulations contains the tax regulations. These are commonly called "Treasury Regulations."
Federal & State Tax Regulations on Westlaw
This link will direct the user to the Westlaw Next login screen. After you login, the Tax Regulations database should appear. This gives you access to federal and state regulations. To search and browse only federal tax regulations, click on the link for "Treasury Regulations."
govinfo.gov Tax Regulations
This link takes the user to the Table of Contents for 2019 edition of the Code of Federal Regulations. See Title 26 for Treasury regulations. Other Titles of the CFR may be relevant in tax matters. This resource does not require a subscription or password.
Federal Tax Regulations on Checkpoint
This link will direct the user to the Checkpoint login screen. After you login in, Checkpoint's database of Final, Temporary, and Proposed tax regulations and preambles will appear.
This link will take you to the Lexis Advance login screen. You can find Treasury Regulations by following these steps: (1) login to Lexis Advance, (2) click the "Go To Lexis Advance" button, (3) type "Code of Federal Regulations" into the main search box, then (4) select the Table of Contents link that appears and click on the arrow next to Title 26. The U.S. Code Service is the annotated version of the U.S. Code maintained by LexisNexis.
Code of Federal Regulations
Call Number: 2nd floor KF70 .A3
Call Number: 2nd floor KF70 .A2