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Secondary sources

Treasury regulations from the RIA

You can find the Research Institute of America database in Westlaw which includes final, temporary, and proposed Treasury Department regulations. It covers federal income, estate and gift, excise, and payroll taxes.
To browse regulations:
  1. Select
    Practice Areas
    , then
    Tax
    .
  2. Under Tools, select
    Research Institute of America (RIA)
     .
  3. On the RIA page, you can search the entire group or you can select
    Treasury Regulations
     to browse recent documents or search treasury regulations.
note
The Treasury Regulations page contains the 10 most recent documents.

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