Provided the correct legal procedure is followed, regulations, including tax regulations, can be superseded by new regulations.
The following citation resources may be informative.
Tip**As per the Bluebook citation above, tax citations often do not include the pertinent CFR title (title 26).
Below are pertinent abbreviations.
Below are links to sources offering historical regulatory material on tax topics. Warning: Some of the sources listed below may also contain current regulations.
Below are links either to sources offering historical regulatory material. ***Note: Some of the sources listed below also contain current regulations.