Use “Temp. Treas. Reg.”
Warning2Federal courts, Illinois courts21st and 22nd editions
A Treasury section number closing in a hyphenated numeral plus T is a temporary regulation, and the citation says so in front of the name.1
- 1B12.1.4 Federal Tax Materials; T1.2 Department of the Treasury.
- 2A warning: the form is usually wrong under the rule in note 1, and context can justify it.