Research guides

Federal Taxation

IRS Regulations

IRS Regulations are written to help interpret and comply with the Internal Revenue Code. Final and Temporary Regulations can be found in the Code of Federal Regulations (C.F.R.), typically in Title 26. Announced regulations are found in the Federal Register. The C.F.R. and the Federal Register are available in numerous places, including in print, on subscription databases like Lexis and Westlaw, and freely available on the internet. See the Code of Federal Regulations research guide and the Federal Register research guide for how to access the C.F.R and Federal Register.

IRS Regulations may also be reprinted in other sources. A selection of these sources is listed below.

It may be beneficial to also see Treasury Regulations under the Treasury Department page of this guide.

Member Databases

Code of Federal Regulations
Available on HeinOnline. Coverage from 1938 - present. Can browse by year, title, indexes and finding aids, and List of Sections Affected.

Onsite Lexis & Westlaw

Code of Federal Regulations Title 26 - Internal Revenue
Available on the library's Lexis computers. Contains the current full text of Title 26 of the Code of Federal Regulations (C.F.R.). From the Content Type tab, select Administrative Codes & Regs > Federal > CFR - Code of Federal Regulations > Title 26 - Internal Revenue. To search only Title 26, check the box on right side of Title 26.

Code of Federal Regulations Title 26 - Internal Revenue
Available on the library's Westlaw computers. Contains the current version of Title 26 of the Code of Federal Regulations. From the Practice Areas tab, select Tax > Regulations (located in the Browse Tax box on the right) > Treasury Regulations.

Research Tip

Historical CFR also available on Lexis (back to 1981) and Westlaw (back to 1984). See the Historical CFR page of the Code of Federal Regulations guide for more information.

Print

Federal Tax Regulations West
Library has 1954 - present.