Federal Tax Law Research: Updating Treasury Regulations
Updating Treasury Regulations
The easiest and most efficient way to update regulations is online. Key Cite on Westlaw is probably the best updating service. To use Key Cite, type in the citation to the Treasury Regulation in the Key Cite box in this format: 26 cfr s 1.101-2. CCH Tax Research NetWork and RIA Checkpoint also have citators. You can access CCH Tax Research NetWork's citator by clicking on the "Check Citator" tab at the top of the screen and then entering a citation in the search box. On RIA Checkpoint click on the Citator 2d link on the left-hand side of the screen. With RIA Checkpoint you can update only by Treasury Decision number as opposed to a C.F.R. citation.
If you do not have access to online citators, ask a librarian to help you update the regulations in the print sources.