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Federal Supplement. The Federal Supplement is a case law reporter published by West Publishing in the United States that includes select opinions of the United States district courts, and is part of the National Reporter System.
This guide on federal tax research explains where and how to find tax materials. Regulations are the highest administrative authority issued by the Treasury Department. They are published in the Federal Register and codified in Title 26 of the Code of Federal Regulations (C.F.R.).