Knowledge Base / Glossary

Browse our investment glossary and get introduced to key exchange, tax, financial, and investment-related terms.

26 Code of Federal Regulations (C.F.R.)

26 Code of Federal Regulations (C.F.R.) 
Title 26 of the Code of Federal Regulations (C.F.R.) contains the Treasury Department’s official and binding interpretations of Title 26 of the United States Code. These are also called “Treasury Regulations” (Treas. Reg.). When the IRS proposes new Treasury Regulations, they are published in the Federal Register for notice and comment. Temporary and final regulations are then published in the Federal Register and in the Internal Revenue Bulletin as “Treasury Decisions,” prior to ultimate publication in Title 26 of the Code of Federal Regulations. Therefore citations of these regulations may begin “26 C.F.R.” or simply “Treas. Reg.”

[Title 26 in the official e-CFR is available online here, and is typically updated within two days after changes become effective. Cornell University Law School’s Legal Information Institute also hosts the full text of the 26 C.F.R. here.]

[Click here for more investing terms.]

Written By: Louis Swingrover

Browse Articles

Investment Real Estate

Tax Deferral & Mitigation Strategies

Browse Blog

Credit Tenants

Investing Quotes


Triple Net Property

Browse News

1031 Exchange

Browse Knowledge


Recommended Reading

Name Email

TripleNet Gateway
2600A E Seltice Way, Suite 211
Post Falls, ID 83854