This page provides information on how to find and update regulations and where to locate the administrative decisions of federal agencies, generally. The next tab will address tax law specifically.
The Federal Register is where regulations are published as they are promulgated, and for this reason the Federal Register presents those regulations chronologically. The Code of Federal Regulations is where the regulations are eventually organized by topic, making them easier to navigate for most research purposes, but the CFR needs to be checked for updates. This guide will explain how to find regulations as well as update them in the Administrative Regulations subsection.
The typical pattern of adjudication in agencies is: (1) a charge is filed with the Board of the agency, (2) the Board investigates and decides whether it can proceed with the claim, (3) evidence is heard by the Administrative Law Judge (ALJ), and (4) the ALJ's recommendation is adopted or the Board writes it's own decision. This guide will explain different types of decisions and where to find them in the Administrative Decisions subsection.