Treas. Reg.
Law & Legal abbreviation · Legal Citation
| Stands for | Treasury Regulation |
|---|---|
| Categories | Law & Legal |
Treas. Reg. stands for Treasury Regulation, a legal citation abbreviation.
Regulation issued by the Treasury Department and the IRS interpreting the Internal Revenue Code, published in Title 26 of the Code of Federal Regulations. The number before the decimal identifies the type of tax, such as 1 for income tax, 20 for estate tax and 25 for gift tax.
Example: Treas. Reg. § 1.162-5 governs deductions for work-related education expenses.
Usage notes
The Bluebook allows "Treas. Reg. § 1.61-1" instead of "26 C.F.R. § 1.61-1". Proposed and temporary regulations are cited "Prop. Treas. Reg." and "Temp. Treas. Reg." Since Loper Bright Enterprises v. Raimondo (2024) ended Chevron deference, courts interpret the Code independently, though regulations remain influential.
Related abbreviations
More legal citation abbreviations
- Sec'y – Secretary
- slip op. – Slip opinion
- So. 2d – Southern Reporter, Second Series
- So. 3d – Southern Reporter, Third Series
- Stat. – United States Statutes at Large
- supra – Supra (above)
- U.L.A. – Uniform Laws Annotated
- U.S. – United States Reports
- U.S. Const. – United States Constitution
- U.S.C. – United States Code
- U.S.C.A. – United States Code Annotated
- U.S.C.S. – United States Code Service
See all 87 legal citation abbreviations →
This entry is for general education and is not legal advice. Abbreviation use varies between institutions; always confirm in context.