The CFR is the codification of the general and permanent rules and regulations published in the Federal Register. The CFR is organized into 50 titles which each represent broad subject areas, very similar to how the U.S. Code is arranged.
Example of a CFR citation:
14 C.F.R. § 129.29 (2014)
The first number is the title number, letting you know the general subject area of the regulation. The second number is the section number. Many citations will include a decimal point to indicate a subsection.
Agency websites are great resources when researching regulations. Not only to individual agency's websites often include their regulations, but they often include guides to doing business with the agency and other explanatory materials.
Not sure which agency governs your issue? Consult this A-Z index of federal agencies.
VitalLaw groups its resources into tax-related subheadings where users can search or browse tax treatises, statutes, regulations or administrative decisions all in one place.
One way to find regulations on a specific issue is to begin with an annotated statute. Agencies can only act within the scope of their Congressional grant of authority. The statute passed by Congress will spell out which agency is being charged with enforcing the provisions of that law. An annotated statute will include a citation to the related regulations.
In Westlaw, you can find regulations related to a statute by clicking on the Citing References tab at the top of the statute, then narrowing by Regulations using the fields on the left side of the screen.
In Lexis, find related regulations under Research References & Practice Aids at the bottom of the statute.
After an agency publishes a notice of final rulemaking (see Rulemaking Process), the regulation is codified in the Code of Federal Regulations or CFR. When looking for the current regulations in effect, use the CFR.
Where to find the CFR: