RIA Federal Tax Regulation

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Research Institute of America

Winter 2025 edition now available. To order the Winter 2024 edition of the Federal Tax Regulations please call 1-800-431-9025.

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Table of contents

Final, Temporary & Proposed Regulations
- Regs. §§ 1.0-1 thru 1.25A-5
- Regs. §§ 1.30-1 thru 5c.44F-1
- Regs. §§ 1.42-0 thru 1.45R-5
- Regs. §§ 9.1 thru 1.52-3
- Regs. §§ 1.53-1 thru 1.61-22
- Regs. §§ 1.62-1 thru 1.72(p)-1
- Regs. §§ 1.73-1 thru 1.101-8
- Regs. §§ 1.102-1 thru 1.117-6
- Regs. §§ 1.118-1 thru 1.132-9
- Regs. §§ 1.133-1T thru 1.144-2
- Regs. §§ 1.145-0 thru 1.149(g)-1
- Regs. §§ 3.1 thru 1.152-5
- Regs. §§ 1.153-1 thru 1.163(j)-11
- Regs. §§ 1.164-1 thru 301.9100-18T
- Regs. §§ 1.168-1 thru 1.169-4
- Regs. §§ 1.170A-1 thru 1.172(h)-5
- Regs. §§ 1.173-1 thru 1.183-4
- Regs. §§ 1.186-1 thru 1.199-9
- Regs. §§ 1.199A-0 thru 1.243-5
- Regs. §§ 1.245-1 thru 1.263A-15
- Regs. §§ 1.264-1 thru 1.274-10
- Regs. §§ 57.1 thru 1.280F-7
- Regs. §§ 1.280G-1 thru 1.307-2
- Regs. §§ 1.312-1 thru 1.337(d)-7T
- Regs. §§ 1.338-0 thru 1.355-9
- Regs. §§ 1.356-1 thru 1.367(e)-2T
- Regs. §§ 1.368-1 thru 1.381(d)-1
- Regs. §§ 1.382-1 thru 1.401(m)-5
- Regs. §§ 1.402(a) thru 1.403(c)-1
- Regs. §§ 1.404(a)-1 thru 1.408(q)-1
- Regs. §§ 1.408A-0 thru 1.410(d)-1
- Regs. §§ 1.411(a)-1 thru 1.412(l)(7)-1
- Regs. §§ 1.413-1 thru 1.415(j)-1
- Regs. §§ 1.416-1 thru 1.432(e)(9)-1
- Regs. §§ 1.436-0 thru 1.448-2
- Regs. §§ 1.451-1 thru 1.456-7
- Regs. §§ 1.457-1 thru 1.461-6
- Regs. §§ 301.9100-16T thru 1.465-95
- Regs. §§ 1.466-1 thru 1.469-11
- Regs. §§ 1.471-1 thru 1.475(g)-2
- Regs. §§ 1.481-1 thru 1.483-4
- Regs. §§ 1.501 thru 1.501(r)-7
- Regs. §§ 1.502-1 thru 1.509(e)-1
- Regs. §§ 1.511-1 thru 1.527-9
- Regs. §§ 1.528-1 thru 1.537-3
- Regs. §§ 1.541-1 thru 1.564-1
- Regs. §§ 1.565-1 thru 1.593-11
- Regs. §§ 1.594-1 thru 1.614-8
- Regs. §§ 1.616-1 thru 1.642(i)-2
- Regs. §§ 1.643(a)-0 thru 1.662(c)-4
- Regs. §§ 1.663(a)-1 thru 1.668(b)-4A
- Regs. §§ 1.671-1 thru 1.679-7
- Regs. §§ 1.681(a)-1 thru 1.704-4
- Regs. §§ 1.705-1 thru 1.707-9T
- Regs. §§ 1.708-1 thru 1.737-5
- Regs. §§ 1.741-1 thru 1.802-3
- Regs. §§ 1.802(b)-1 thru 1.817-5
- Regs. §§ 1.817A-0 thru 1.822-12
- Regs. §§ 1.846-0 thru 1.853-4
- Regs. §§ 1.854-1 thru 1.860C-2
- Regs. §§ 1.860D-1 thru 1.861-18
- Regs. §§ 1.862-1 thru 1.871-15T
- Regs. §§ 1.872-1 thru 1.892-7T
- Regs. §§ 1.893-1 thru 1.901(m)-8T
- Regs. §§ 1.902-0 thru 1.904(j)-1
- Regs. §§ 1.905-1 thru 1.927(d)-2T
- Regs. §§ 1.931-1 thru 1.953-7
- Regs. §§ 1.954-0 thru 1.956-4
- Regs. §§ 1.957-1 thru 1.963-8
- Regs. §§ 1.964-1 thru 1.985-8
- Regs. §§ 1.986(c)-1 thru 1.988-7
- Regs. §§ 1.989(a)-1 thru 1.996-9
- Regs. §§ 1.997-1 thru 1.1016-10
- Regs. §§ 1.1017-1 thru 1.1039-1
- Regs. §§ 1.1041-1T thru 1.1082-6
- Regs. §§ 1.1083-1 thru 1.1232-4
- Regs. §§ 1.1233-1 thru 1.1247-5
- Regs. §§ 1.1248-1 thru 1.1256(g)-1
- Regs. §§ 1.1258-1 thru 1.1291-10
- Regs. §§ 1.1293-0 thru 1.1313(c)-1
- Regs. §§ 1.1314(a)-1 thru 1.1368-4
- Regs. §§ 18.1371-1 thru 301.9100-14T
- Regs. §§ 1.1400L(b)-1 thru 1.1411-10
- Regs. §§ 1.1441-0 thru 1.1445-11T
- Regs. §§ 1.1446-0 thru 1.1473-1
- Regs. §§ 1.1474-1 thru 1.1502-100
- Regs. §§ 1.1503-1 thru 20.2001-2
- Regs. §§ 20.2002-1 thru 20.2032-1T
- Regs. §§ 22.0 thru 20.2053-10
- Regs. §§ 20.2054-1 thru 20.2056A-13
- Regs. §§ 20.2101-1 thru 25.2505-2
- Regs. §§ 25.2511-1 thru 25.2522(d)-1
- Regs. §§ 25.2523(a)-1 thru 26.2654-1
- Regs. §§ 26.2662-1 thru 31.3101-3
- Regs. §§ 31.3102-1 thru 31.3121(v)(2)-2
- Regs. §§ 31.3123-1 thru 31.3306(r)(2)-1
- Regs. §§ 31.3307-1 thru 31.3402(r)-1
- Regs. §§ 31.3403-1 thru 35a.9999-5
- Regs. §§ 31.3501(a)-1T thru 48.4041-21
- Regs. §§ 48.4042-1 thru 48.4071-4
- Regs. §§ 48.4072-1 thru 48.4082-10
- Regs. §§ 48.4083-1 thru 48.4216(f)-1
- Regs. §§ 48.4217-1 thru 49.4253-12
- Regs. §§ 49.4254-1 thru 44.4401-3
- Regs. §§ 44.4402-1 thru 56.4911-10
- Regs. §§ 53.4940-1 thru 53.4945-6
- Regs. §§ 53.4946-1 thru 54.4974-2
- Regs. §§ 54.4975-1 thru 54.4980H-6
- Regs. §§ 55.4981-1 thru 31.6001-6
- Regs. §§ 40.0-1 thru 40.9999-1
- Regs. §§ 1.6012-1 thru 1.6015-9
- Regs. §§ 1.6017-1 thru 301.6034-1
- Regs. §§ 1.6035-1 thru 1.6038B-2T
- Regs. §§ 1.6038C-1 thru 1.6042-5
- Regs. §§ 1.6043-1 thru 1.6049(d)-5T
- Regs. §§ 1.6050A-1 thru 31.6051-4
- Regs. §§ 1.6052-1 thru 157.6060-1
- Regs. §§ 1.6061-1 thru 40.6071(a)-3
- Regs. §§ 1.6072-1 thru 31.6081(a)-1
- Regs. §§ 1.6091-1 thru 301.6103(p)(7)-1
- Regs. §§ 301.6104(a)-1 thru 40.6109(a)-1
- Regs. §§ 301.6110-1 thru 301.6159-1
- Regs. §§ 1.6161-1 thru 20.6166A-4
- Regs. §§ 301.6201-1 thru 301.6225-4
- Regs. §§ 301.6226-1 thru 301.6231(f)-1
- Regs. §§ 301.6232-1 thru 40.6302(c)-4
- Regs. §§ 301.6303-1 thru 301.6324-1
- Regs. §§ 20.6324A-1 thru 301.6362-7
- Regs. §§ 301.6363-1 thru 48.6412-3
- Regs. §§ 301.6413-1 thru 48.6420(a)-2
- Regs. §§ 48.6421-0 thru 301.6501(n)-3
- Regs. §§ 301.6502-1 thru 301.6651-1
- Regs. §§ 301.6652-1 thru 1.6662-8
- Regs. §§ 1.6664-0 thru 157.6694-4
- Regs. §§ 1.6695-1 thru 301.6708-1T
- Regs. §§ 1.6709-1T thru 301.6901-1
- Regs. §§ 301.6902-1 thru 301.7424-2
- Regs. §§ 301.7425-1 thru 301.7484-1
- Regs. §§ 301.7502-1 thru 25.7520-4
- Regs. §§ 301.7601-1 thru 301.9000-7
- Regs. §§ 1.7701-1 thru 1.7701(l)-4
- Regs. §§ 1.7702-0 thru 305.7871-1
- Regs. §§ 1.7872-1 thru 301.9006-1
- Regs. §§ 702.9037-1 thru 54.9815-2719A
- Regs. §§ 54.9831-1 thru 521.117
- Circular 230

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