Research guides

Federal Taxation

Treasury Department

These Treasury Department documents are covered below: Treasury Circulars, Treasury Decisions, Treasury Department Orders, and Treasury Regulations.

Treasury Circulars are published in the Code of Federal Regulations, Title 31, Money and Finance: Treasury. For where to find the CFR, see the Code of Federal Regulations guide.

Treasury Department Orders (TDO) are used by the Department to exercise its control over the administrative organization of the IRS. TDOs are published in the Internal Revenue Bulletin. For where to find the Internal Revenue Bulletin, see the Internal Revenue Bulletin page of this guide.

Treasury Regulations are promulgated by the Treasury Department to interpret the Internal Revenue Code (IRC) and to give directions on complying with the IRC. There are 3 types: legislative, interpretative, and procedural. Regulations can be proposed, final, or temporary. Final and temporary Regulations are published as Treasury Decisions.

Treasury Decisions (TD) are the final and temporary Treasury Regulations which relate to the administration of the tax laws. TDs are published in the Internal Revenue Bulletin. All Regulations are also published in the Internal Revenue Bulletin. For where to find the Internal Revenue Bulletin, see the Internal Revenue Bulletin page of this guide.

All final Regulations are published in the Federal Register and Procedural Regulations are also published in 26 CFR, Part 601. For where to find the Federal Register and the CFR, see the Federal Register and Code of Federal Regulations guides. Other sources to find Treasury Regulations are listed below.

Online

Department Circulars Treasury Department

Treasury (Tax) Regulations Internal Revenue Service

Treasury Orders and Directives Treasury Department

Research Tip

Select Treasury Decisions may also be available on free internet resources like Legalbitstream.com.

Member Databases

Treasury Decisions
Available on HeinOnline. Coverage from 1899-1966. Once in HeinOnline, select U.S. Federal Agency Documents, Decisions, and Appeals > All Titles > T > Treasury Decisions. U.S. Treasury Department. HeinOnline also has Treasury Decisions under Internal Revenue Laws of the United States (vols. 1-36 (1899-1942), all published).

Treasury Decisions
Available on LLMC Digital. Coverage from 1857-1966. Once in LLMC Digital, select U.S. Federal Government > Executive > U.S. Executive (Agencies, alpha order) > Treasury Dept., Treasury Dec. Treasury Decisions found in 5 different LLMC Digital titles: 1857-65, 1 vol., 1865-67, 1 vol., 1868-98, 34 bks., 1898-1942, Int. Rev., 1899-1966.

Onsite Lexis & Westlaw

Proposed Regulations and Treasury Decisions
Available on the library's Lexis computers. From the Content Type tab, select Administrative Codes & Regulations > Federal > Proposed Regulations & Treasury Decisions. Coverage begins on July 19, 1980.

Treasury Decisions
Available on the library's Westlaw computers. From the All Content tab, select Proposed & Adopted Regulations > Tax > IRS Treasury Decisions (located in the Tools & Resources box on the right). Coverage begins with 1954.

IRS Treasury Department Orders
Available on the library's Westlaw computers. From the All Content tab, select Administrative Decisions & Guidance > Internal Revenue Service IRS (listed under All Federal Administrative Decisions & Guidance) > Treasury Department Orders. Coverage begins with 1954.

Print

Standard Federal Tax Reporter CCH
Library has 1986 - present. Current year in General Collection; older years in Historic. See Finding Lists, Treasury Decisions and Rulings and Finding Lists, Treasury Department Orders.