Treasury regulations
Publication
Publication
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Proposed Treasury Regulations are drafted by the Internal Revenue Service and published in the [Federal Register](/wiki/Federal_Register "Federal Register"). Proposed Treasury Regulations are published so that taxpayers may submit written comments or speak at hearings before final regulations are published. After the notice and comment period, the Final Treasury Regulations are then published first in the Federal Register before final publication in the [Code of Federal Regulations](/wiki/Code_of_Federal_Regulations "Code of Federal Regulations"). Temporary regulations are effective immediately upon publication in the Federal Register. Temporary and final regulations are initially published as **Treasury Decisions** ("TD"). TD's include an explanatory preamble, which can be a helpful source for [legal research](/wiki/Legal_research "Legal research"). In addition, the IRS publishes TDs in the [Internal Revenue Bulletin](/wiki/Internal_Revenue_Bulletin "Internal Revenue Bulletin").


Where else besides the Federal Register and Code of Federal Regulations are Treasury Decisions published?