How to cite a Treasury regulation

Bluebook (22d ed.) citation format · B14 / T1.2 · Regulations & agencies

T1.2 overrides R14.2: although Treasury regulations are published in title 26 of the C.F.R., they are cited as “Treas. Reg. § …”, never to the C.F.R.

Example

Treas. Reg. § 1.72-16(a) (1963).

More examples

Each of these is checked against the rules on every change to the tool.

Temp. Treas. Reg. § 1.338-4T(k) (1985).
Treas. Reg. § 1.72-16(a), Q&A (3)(a) (1963).
Treas. Reg. § 1.61-2(c) (as amended in 1995).
Treas. Reg. § 1.61-2(c) (as amended by T.D. 8607, 1995-36 I.R.B. 8).
Prop. Treas. Reg. § 1.704-1, 48 Fed. Reg. 9871, 9872 (Mar. 9, 1983).

What the citation needs

Required

Treasury regulation section — The section cited (R3.3).

When they apply

Status — Where the matter stands, when the rule asks for it.
Year of promulgation — The year that goes in the date parenthetical at the end of the citation.
Question and answer — T1.2: “Treas. Reg. § 1.72-16(a), Q&A (3)(a) (1963).”
Year of last amendment — Where any subsection has been amended — even if the subsection cited has not.
Amended by — Where the source of the amendment is relevant.
Federal Register volume — The volume number, which comes before the reporter, code or periodical name.
Federal Register page — The page the source begins on. The page you are citing goes in the pincite.
Pincite — The exact page (or section, or paragraph) your point is on — not the first page. R1.2(f): pincites are required except after “see generally”.
Date — The date the rule for this source calls for, with the month abbreviated per T12 (“Nov. 24, 1978”).

In a brief and in a law review

The Bluebook sets citations two ways: the Bluepages for court documents and legal memoranda, the Whitepages for law review footnotes. Here is the first example above as each one prints it, in its typeface.

Court documents (Bluepages)

Treas. Reg. § 1.72-16(a) (1963).

Law review footnotes (Whitepages)

Treas. Reg. § 1.72-16(a) (1963).

For this source the two are set the same way.

Common mistakes

Each of these is a citation the checker refuses, with what it says is wrong and the corrected form.

Wrong

26 C.F.R. § 1.72-16(a) (1963).

Why

Treasury regulations are published in title 26 of the C.F.R. but are cited as “Treas. Reg. § 1.72-16(a)”, not to the C.F.R. (T1.2).

Right

Treas. Reg. § 1.72-16(a) (1963).

Governing rules

B14 / T1.2

14.2 — federal regulations (C.F.R.).
T1.2 — federal administrative and executive materials; the agency's own citation form governs where the table gives one.

Build this citation with the generator, check one you have already written, or paste a whole list of footnotes to check them in order.

Related source types

Regulations & agencies: