Treasury Decisions Basics
"A Treasury Decision (TD) is a document that contains the text of a final or temporary regulation." (Treasury Decision, IRM § 18.104.22.168.5). Treasury Decisions (either final or temporary regulations) are numbered sequentially and published in the Internal Revenue Bulletin and the Cumulative Bulletin. For more information on TDs, see Regulations tab.
Citation, Treasury Decisions
The following citation resource may be informative.
- Bluebook T1.2, Federal Administrative and Executive Materials ("Treasury Determinations: Cite Revenue Rulings, Revenue Procedures, and Treasury Decisions to the Cumulative Bulletin (C.B.) or its advance sheet, the Internal Revenue Bulletin (I.R.B.), or to Treasury Decisions Under Internal Revenue Laws (Treas. Dec. Int. Rev.), in that order of preference . . .T.D. 2747, 20 Treas. Dec. Int. Rev. 457 (1918).")