tax_regulation

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Get the full text of one Treasury Regulation / IRS regulation — a US federal tax regulation codified in 26 CFR — by its citation. Returns the exact regulatory wording currently in force. Answers "what does Treas. Reg. 1.170A say", "what is the IRS regulation for X", "the Treasury Regulation on X", "read 26 CFR 1.61-1", "the income tax regulation for X". Forgiving citation input: "1.170A-1", "26 CFR 1.61-1", "Treas. Reg. 1.501(c)(3)-1", "§1.170A-1", even "1.170A-1(b)" (trailing paragraph stripped). Tax citations are dotted — the part is the number BEFORE the first dot: "1.170A-1" -> part 1, section 170A-1; "301.7701-1" -> part 301. Covers 26 CFR part 1 income tax regulations (gross income, deductions, credits, charitable contributions 1.170A, exempt organizations 1.501(c)(3)-1, depreciation, capital gains), part 301 procedure & administration, parts 20 & 25 estate & gift tax, part 31 employment tax — the whole of Title 26. Pass a whole part (e.g. "1") to get a (large) section list. Example: tax_regulation({ citation: "1.170A-1" }) -> charitable contribution deduction; tax_regulation({ citation: "Treas. Reg. 1.61-1" }) -> gross income defined. Keyless.