IRS Regulations &
Pronouncements
What Are They?
How Do I Find Them?
Kummert’s Legal Analysis
11.19.01
Internal Revenue Code
Enacted by US Congress
 Codified in 26 US Code
 Complex & highly detailed
 Subject to frequent revision
 Delegates authority to write rules
& regulations to the Secretary of
the Treasury, 26 USC §7805
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26 USC § 7805
Sec. 7805. Rules and regulations
•(a) Authorization
Except where such authority is expressly
given by this title to any person other than
an officer or employee of the Treasury
Department, the Secretary shall prescribe all
needful rules and regulations for the
enforcement of this title, including all rules
and regulations as may be necessary by
reason of any alteration of law in relation to
internal revenue.
Internal Revenue
Regulations
Written by employees of the
Treasury Dep’t & the Internal
Revenue Service
 Codified in 26 Code of Federal

Regulations
Complex & highly detailed
 Subject to frequent revision

Proposed Regulations
Published in the Federal Register &
other sources
 Posted on the IRS website
 Provides comment period for
affected & interested parties
 Not in effect until adopted as final

Temporary Regulations
Published in the Federal Register &
other sources
 Posted on the IRS website
 Provides comment period for
affected & interested parties
 In effect upon issuance, binding
authority
 Expire after 3 years or when
replaced by final regulations

Final Regulations

Published in many sources
– Federal Register
– Internal Revenue Bulletin
– Income Tax Regulations (CCH)
– Looseleaf services
– Internet websites & CALR services
Also known as Treasury Decisions
 Codified in 26 Code of Federal

Regulations
Code & Regs
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Congress enacts the code
Treasury Dep’t writes regs to explain
the Code
Regs must be a reasonable & consistent
interpretation of the Code
Annotated codes (USCA, USCS) refer to
regs
Looseleaf services integrate Code & regs
Pronouncements &
Interpretations
Written documents from the IRS
interpreting & providing guidance
to taxpayers & tax professionals
 Several different types
 Many names & acronyms
 Some are more important than
others, are accorded more
authority or weight
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Examples
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Actions on
decisions
Delegation orders
General Counsel’s
memoranda
Letter rulings
Private letter
rulings
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Revenue
procedures
Revenue rulings
Service center
advice
memoranda
Technical advice
memoranda
Finding Guide
Chart on Gallagher Law Library
website
 Provides list of acronyms &
abbreviations, with print, Internet,
LexisNexis & Westlaw sources
 http://lib.law.washington.edu/ref/
fedtaxcht.htm

Revenue Rulings
(Rev. Rul.)
Analyze specific transaction &
relevant tax law
 Treat a hypothetical taxpayer’s
situation
 Issued by the National Office of
the IRS
 Published in the Internal Revenue
Bulletin / Cumulative Bulletin

Revenue Procedures
(Rev. Proc.)
Official guidelines on procedural
matters
 Issued by the National Office of
the IRS
 Published in the Internal Revenue
Bulletin / Cumulative Bulletin

Letter Rulings
(LTR)
Some known as Private Letter
Rulings (PLR)
 Response to an individual
taxpayer’s question
 Less authoritative than Revenue
Rulings
 IRS may decline to issue Letter
Rulings on matters of “settled law”

Technical Advice
Memoranda (TAM)
Response to a question posed by
an IRS District Director or Appeals
Officer conducting an audit
 Less authoritative than Revenue
Rulings; roughly equivalent to
Letter Rulings
 Helpful in determining IRS position

How?
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Looseleaf services include
references to many documents
– Standard Federal Tax Reporter (CCH)
– United States Tax Reporter (RIA)

LexisNexis & Westlaw databases
include full-text documents
Final Thoughts
Always check the validity of the
regulation or prouncement
 Tax research is complicated; ask a
reference librarian for help
 Regulations & administrative
materials are common in other
areas of law, including banking,
environment, labor, securities, etc.
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