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Federal Tax Law Research: Regulations

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)

Online Sources

Title 26 of the Code of Federal Regulations contains the tax regulations.  These are commonly called "Treasury Regulations."

Print Sources