Publication
Proposed Treasury Regulations are drafted by the Internal Revenue Service and published in the 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. 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.
Read more about this topic: Treasury Regulations
Famous quotes containing the word publication:
“An action is the perfection and publication of thought. A right action seems to fill the eye, and to be related to all nature.”
—Ralph Waldo Emerson (1803–1882)
“I would rather have as my patron a host of anonymous citizens digging into their own pockets for the price of a book or a magazine than a small body of enlightened and responsible men administering public funds. I would rather chance my personal vision of truth striking home here and there in the chaos of publication that exists than attempt to filter it through a few sets of official, honorably public-spirited scruples.”
—John Updike (b. 1932)
“Of all human events, perhaps, the publication of a first volume of verses is the most insignificant; but though a matter of no moment to the world, it is still of some concern to the author.”
—Herman Melville (1819–1891)