Tax Regulations are the IRS Commissioner's rules, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their representatives, and Service personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law. Regulations are promulgated by publishing in the Federal Register, and are also published in the weekly Internal Revenue Bulletin. All persons concerned are, by reason of publication in the Federal Register, given notice of the official rules of the Department of the Treasury for the administration, application, and enforcement of the Internal Revenue laws.
Final regulations carry the force and effect of law.
For more information about IRS Regulations, see Uncle Fed's Guide to Understanding the Differences Among Official IRS Documents Treasury Decisions are in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format. Temporary and proposed regulations under section 6103 of the Code authorize the IRS to disclose return information to the Bureau of the Census. A public hearing on the proposed regulations is scheduled for June 4, 2001. Temporary and proposed regulations under section 141 of the Code relate to special rules for output facilities.