Cite a Treasury regulation as “Treas. Reg.”

Error²Federal courts, Illinois courts21st and 22nd editions

Treasury regulations are published under title 26 of the C.F.R. but are cited as “Treas. Reg. § 1.61-1”, not as “26 C.F.R. § 1.61-1”.¹

1. 1B12.1.4 Federal Tax Materials; T1.2 Department of the Treasury.
2. 2An error: the rule in note 1 allows one form, and this is not it.