For Tax Professionals  

IRS Regulations

This is a list of all of the IRS Regulations that have been issued since late 1995. IRS Regulations are the Commissioner's rules, approved by the Secretary of the Treasury or the Secretary's delegate, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their representatives, and IRS personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law.

In some cases the law requires that regulations be issued with respect to specific matters; in other cases regulations are authorized by law to supply such detail concerning the administration of the provision of law and its interpretation as is appropriate to carry out the statutory enactment.

Regulations are issued in the weekly Internal Revenue Bulletin published by the IRS. Many of the regulations listed below may pertain to or affect certain matters on your tax return. They are all listed here in one place to help you find the particular regulation you may need. For instance, if you know that the IRS has issued a regulation, but you do not know which Internal Revenue Bulletin it may be listed in, or which topical category it may belong to, you can scroll through the files listed below to find the one you are looking for.


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