Page 250 - Large Business IRS Training Guides
P. 250
Where Regulations are Published
• Regulations are published in the Internal
Revenue Bulletin and the Federal Register
(daily publication), and are annually codified in
the Code of Federal Regulations (CFR,
revised April 1 of each year).
• The CFR is divided into 50 titles that represent
areas subject to Federal regulations.
• Title 26 of the CFR contains Internal Revenue
regulations
180
