Treasury Decisions
“. . . [U]pon approval by the Commissioner [of the IRS] and signature by the Assistant Secretary of the Treasury . . . final regulations are filed with the Federal Register and published in the form of a Treasury decision, which sometimes contains a preamble summarizing and responding to the most important comments made by the public on the proposed draft.” 4 B. Bittker & L. Lokken, Federal Taxation of Income, Estates and Gifts Par. 110.4.2 (2nd ed. 1992)
Treasury Decisions thar are not yet available on the American Tax Encyclopedia can be found on the following external site(s):
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- Treasury Decisions on the IRS website (text and PDF format)
- Treasury Decisions on Legalbitstream.com
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