Treasury Regulations

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Treasury Regulations

Treasury Regulations, commonly referred to as Federal tax regulations, pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of Treasury.

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

Subchapter A - Income Tax
Subchapter B - Estate and Gift Taxes
Subchapter C - Employment Taxes and Collection of Income Tax at Source
Subchapter D - Miscellaneous Excise Taxes
Subchapter E - Reserved
Subchapter F - Procedure and Administration
Subchapter G - Regulations Under Tax Conventions
Subchapter H - Internal Revenue Practice
Proposed Regulations
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