How to Cite Regulations

how to cite regulations


–          The IRS’s and Treasury’s interpretation of the code

–          Issued in the form of TD’s – Treasury Decisions

–          Known as Proposed Regulations during hearings process

–          Known as regulations once approved


Two forms of regulations

–          General Regulations

  • Issued under authority granted to the IRS to interpret the code

–          Legislative Regulations

  • IRS directed by congress to essentially make a law and specify requirements of a tax provision

Temporary Regulations

–          Response to change in tax law or interpretation

–          Must be replaced with regulation within 3 years

Effective date of regulations

–          Upon being filed with the Federal Register

–          Retroactive when:

  • Regulation filed with 18 months of the date of the enactment of the provision
  • Regulation designed to prevent tax abuse
  • Regulation corrects a defect in prior regulation
  • Relates to Treasury Dpt policies
  • By congressional directive
  • Commissioner elects so

Citing a Regulation


Reg, S 1.162-21 (a)(2)

Type of regulation

Related Code Section

Regulation Number

Regulation Paragraph

Regulation Sub paragraph


Type of Regulation

–          1. Income tax

–          20 estate tax

–          25 gift tax

–          31 employment tax

–          301 procedural matters


Locating Regulations

TD’s published in Internal Revenue Bulletin

Bulletin is bound into volumes called Cumulative Bulletin


Revenue Rulings

–          Pronouncement from the National Office of the IRS

–          Explains how IRS will treat certain transactions

–          May also give interest rates

–          Structure

  • Issues
  • Facts
  • Law and analysis
  • Holding (how IRS will treat transaction)


Revenue Ruling Citation


Temporary Citation example:

Rev.Rul.2005-7, 2005-9 I.R.B. 712

–          2005-7 = 7th ruling of 2005

–          2005-9 = weekly issue of the bulletin. 9th week of 2005

–          IRB = Internal Revenue Bulletin

–          712 = page number where ruling starts


Permanent Citation

–          Once added to bulletin

Rev Rul. 2005-7, 2005-1 C.B. 712

–          2007-7 = 7th ruling of 2005

–          2005-1 = volume number of bulletin

–          C.b. = cumulative bulletin

–          712 = page number


Revenue Procedures

How the IRS releases info to taxpayers


–           Rev Proc 2005-20, 2005-2 C.B. 1000


Letter Rulings

–           Response to inquiry to the IRS’s positions on an issue


Technical Advice Memoranda

–          Issued by national office

–          Deals with completed transaction


Determination Letters

–          Issued by local office


Public Inspection of Written Determinations

–          Unpublished IRS letter rulings

–          Other writings

–          Citation:

  • Ltr. Rul. 200917024
  • 2009 is yr issued
  • 17 is week issued
  • 024 means 24th ruling issued in the week


Acquiescence and nonacquiescences

–          When IRS loses a case in court

–          Announced by commissioner

–          Acquiescence

  • Indicates the court’s decision and that it will be followed in future

–          nonacquiescences

  • will only follow decision for case specifically taken to court

–          issued as Actions on Decision (AOD)

  • relative to:
    • tax court
    • memorandum tax court
    • district court
    • court of federal claims
    • courts of appeal

–          published in Bulletin

–          includes important facts, decision against govt and reason for agreeing or not


Internal Revenue Bulletin

–          new tax laws

–          committee reports

–          tax treaties

–          TD’s

–          Other notices


Chief Counsel Memoranda

–          Available from commercial publishers

–          Technical Memorandum (TM)

  • Prepared for the production of a PM



how to cite regulations

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