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Federal Tax Research: Treasury Decisions

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

Treasury Decisions Basics

"A Treasury Decision (TD) is a document that contains the text of a final or temporary regulation." (Treasury Decision, IRM § 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).")

Sources of Treasury Decisions