skip navigation
Here's how you know US flag signifying that this is a United States Federal Government website

An official website of the United States government

Here's how you know

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

SSL

Secure .gov websites use HTTPS
A lock ( ) or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.

Citation index: Parts 200 and 201 - Administrative regulations

The citation index lists numerically, then chronologically, all regulations that have a written Explanation and Justification (E&J).

For each regulation listed, the index provides the subject and the year the rule took effect. Be aware that a citation may cover different subjects over the years. The conversion tables trace the periodic reorganization and renumbering of regulations. The Appendix lists previous citations for any current regulation that has been renumbered. Users of this index are referred to the Appendix by an asterisk next to the subject category in this index. If the E&J simply explains an amendment to the regulation, but not a change in Commission policy or citation, only the year and the page are given for the E&J. To locate a particular E&J for a regulation, simply look up the citation, then match up the subject and year, and click on the year listed.

Part 200: Petitions for rulemaking

Citation Subsection Subject Year
200.1 - Purpose and scope 1992
200.2 - Procedural requirements 1992
- - - 2017
- - - 2024
- (b) Requirements for petition 1992
- - - 2017
- - - 2024
- (b)(5) Address for submission 1992
- - - 2017
- - - 2024
200.3 - Processing of petitions 1992
- - - 2024
- (a) Commission actions 1992
- - - 2024
- (a)(2) Contacting IRS 1992
- - - 2024
- (a)(3) Contacting petitioner 1992
- - - 2024
200.4 - Disposition of petitions 1992
- - - 2024
- (b) Decision not to initiate rulemaking 1992
- - - 2024
200.5 - Agency considerations 1992
200.6 - Administrative record 1992
- - - 2024
- (a) Agency record of petition process 1992
- - - 2024
- (a)(5) Hearing transcripts and recordings 2024

Part 201: Ex parte communications

Citation Subsection Subject Year
201.1 - Purpose and scope 1992
- - - 1993
- - - 2011
201.2 - Definitions 1992
- - - 1993
- - - 2010
- (a)(1) Ex parte communication defined 1992
- - - 1993
- (b) What is not an ex parte communication 1993
- (b)(1) Statements at public conferences 1993
- (b)(2) Procedural status discussions 1993
- (c) Commissioner defined 1993
- - - 2010
- (d) Commissioner's staff defined 1993
201.3 - Communications about audits and litigation 1992
- - Communications about matching funds, audits and litigation 1993
- - - 2024
- (b) When requirements apply 1992
- - - 1993
- - - 2024
- (b)(1) Time period for ban re: public funding audit 1992
- - Time period for ban re: matching funds process 1993
- - - 2024
- (b)(2) Time period for ban re: audit for cause 1992
- - - 1993
- - - 2024
- (b)(2)(i) Time period for ban re: public funding audit 1993
- - - 2024
- (b)(2)(ii) Time period for ban re: audit for cause 1993
- (b)(3) Time period for ban re: litigation 1992
- - Section deleted 1993
- (c)(1) Receipt of oral communication 1992
- - - 1993
- (c)(2) Receipt of written communication 1992
- - - 1993
- (c)(3) Request for procedural status 1992
- - Section deleted 1993
201.4 - Rulemaking proceedings and advisory opinions 1992
- - - 1993
- (a) Procedures for receiving or making communications 1992
- - Receipt of communication 1993
- (b)(1) Time period re: rulemaking 1992
- - - 1993
- (b)(2) Time period re: advisory opinion process 1992
- - - 1993
- (c) Procedural status request 1992
201.5 - Sanctions 1993