The Federal Register, published daily, is the medium for making available to the public Federal agency regulations and other legal documents of the executive branch. These documents cover a wide range of Government activities. An important function of the Federal Register is that it includes proposed changes (rules, regulations, standards, etc.) of governmental agencies. Each proposed change published carries an invitation for any citizen or group to participate in the consideration of the proposed regulations through the submission of written data, views, or arguments, and sometimes by oral presentations. Such regulations and rules as finally approved appear thereafter in the Code of Federal Regulations.
[Black's Law Dictionary, Sixth Edition, p. 612]
Parallel Table of Authorities- January 1, 2005
The Federal Register began its existence in 1935, when the Federal Register Act was passed.
Federal register requirements are described in 44 U.S.C. §1505.
U.S. Attorney
General Opinion, Oct. 31, 1935, at the establishment of the Federal
Register
You may visit the Office of the Federal Register at: the following web address:
You may view the Federal Register at the following web address:
Code of Federal Regulations]
[Title 1, Volume 1]
[Revised as of January 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 1CFR1.1]
[Page 5]
TITLE 1--GENERAL PROVISIONS
CHAPTER I--ADMINISTRATIVE COMMITTEE OF THE FEDERAL REGISTER
PART 1--DEFINITIONS--Table of Contents
Sec. 1.1 Definitions.
As used in this chapter, unless the context requires otherwise--
Administrative Committee means the Administrative Committee of the
Federal Register established under section 1506 of title 44, United
States Code;
Agency means each authority, whether or not within or subject to
review by another agency, of the United States, other than the Congress,
the courts, the District of Columbia, the Commonwealth of Puerto Rico,
and the territories and possessions of the United States;
Document includes any Presidential proclamation or Executive order,
and any rule, regulation, order, certificate, code of fair competition,
license, notice, or similar instrument issued, prescribed, or
promulgated by an agency;
Document having general applicability and legal effect means any
document issued under proper authority prescribing a penalty or course
of conduct, conferring a right, privilege, authority, or immunity, or
imposing an obligation, and relevant or applicable to the general
public, members of a class, or persons in a locality, as distinguished
from named individuals or organizations; and
Filing means making a document available for public inspection at
the Office of the Federal Register during official business hours. A
document is filed only after it has been received, processed and
assigned a publication date according to the schedule in part 17 of this
chapter.
Regulation and rule have the same meaning.
[37 FR 23603, Nov. 4, 1972, as amended at 50 FR 12466, Mar. 28, 1985]
1 CFR 2.5: Publication of Statutes, regulations, and related documents:
[Code of Federal Regulations]
[Title 1, Volume 1]
[Revised as of January 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 1CFR2.5]
[Page 6]
TITLE 1--GENERAL PROVISIONS
CHAPTER I--ADMINISTRATIVE COMMITTEE OF THE FEDERAL REGISTER
PART 2--GENERAL INFORMATION--Table of Contents
Sec. 2.5 Publication of statutes, regulations, and related documents.
(a) The Director of the Federal Register is responsible for the
central filing of the original acts enacted by Congress and the original
documents containing Executive orders and proclamations of the
President, other Presidential documents, regulations, and notices of
proposed rulemaking and other notices, submitted to the Director by
officials of the executive branch of the Federal Government.
(b) Based on the acts and documents filed under paragraph (a) of
this section, the Office of the Federal Register publishes the ``slip
laws,'' the ``United States Statutes at Large,'' the daily Federal
Register and the ``Code of Federal Regulations.''
(c) Based on source materials that are officially related to the
acts and documents filed under paragraph (a) of this section, the Office
also publishes ``The United States Government Manual,'' the ``Public
Papers of the Presidents of the United States,'' the ``Weekly
Compilation of Presidential Documents,'' the ``Federal Register Index,''
and the ``LSA (List of CFR Sections Affected)''.
[37 FR 23603, Nov. 4, 1972, as amended at 54 FR 9676, Mar. 7, 1989]
1 CFR 21.14: Deviations from standard organization of the Code of Federal Regulations
[Code of Federal Regulations]
[Title 1, Volume 1]
[Revised as of January 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 1CFR21.14]
[Page 29]
TITLE 1--GENERAL PROVISIONS
CHAPTER I--ADMINISTRATIVE COMMITTEE OF THE FEDERAL REGISTER
PART 21--PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION--Table of Contents
Subpart A--General
Sec. 21.14 Deviations from standard organization of the Code of Federal Regulations.
(a) Any deviation from standard Code of Federal Regulations
designations must be approved in advance by the Office of the Federal
Register. Requests for approval must be submitted in writing at least
five working days before the agency intends to submit the final rule
document for publication and include a copy of the final rule document.
(b) The Director of the Federal Register may allow the keying of
section numbers to correspond to a particular numbering system used by
an agency only when the keying will benefit both that agency and the
public.
[54 FR 9682, Mar. 7, 1989]
1 CFR 21.40: General requirements: Authority citations
[Code of Federal Regulations]
[Title 1, Volume 1]
[Revised as of January 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 1CFR21.40]
[Page 31]
TITLE 1--GENERAL PROVISIONS
CHAPTER I--ADMINISTRATIVE COMMITTEE OF THE FEDERAL REGISTER
PART 21--PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION--Table of Contents
Subpart B--Citations of Authority
Sec. 21.40 General requirements: Authority citations.
Each section in a document subject to codification must include, or
be covered by, a complete citation of the authority under which the
section is issued, including--
(a) General or specific authority delegated by statute; and
(b) Executive delegations, if any, necessary to link the statutory
authority to the issuing agency.
1 CFR 21.43: Placing and amending authority citations
[Code of Federal Regulations]
[Title 1, Volume 1]
[Revised as of January 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 1CFR21.43]
[Page 31]
TITLE 1--GENERAL PROVISIONS
CHAPTER I--ADMINISTRATIVE COMMITTEE OF THE FEDERAL REGISTER
PART 21--PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION--Table of Contents
Subpart B--Citations of Authority
Sec. 21.43 Placing and amending authority citations.
(a) The requirements for placing authority citations vary with the
type of amendment the agency is making in a document. The agency shall
set out the full text of the authority citation for each part affected
by the document.
(1) If a document sets out an entire CFR part, the agency shall
place the complete authority citation directly after the table of
contents and before the regulatory text.
(2) If a document amends only certain sections within a CFR part,
the agency shall present the complete authority citation to this part as
the first item in the list of amendments.
(i) If the authority for issuing an amendment is the same as the
authority listed for the whole CFR part, the agency shall simply restate
the authority.
(ii) If the authority for issuing an amendment changes the authority
citation for the whole CFR part, the agency shall revise the authority
citation in its entirety. The agency may specify the particular
authority under which certain sections are amended in the revised
authority citation.
(b) The agency shall present a centralized authority citation. The
authority citation shall appear at the end of the table of contents for
a part or after each subpart heading within the text of a part.
Citations of authority for particular sections may be specified within
the centralized authority citation.
[50 FR 12469, Mar. 28, 1985, as amended at 54 FR 9682, Mar. 7, 1989]
26 CFR § 601.702: Publication, public inspection, and specific requests for records
§ 601.702 Publication, public inspection, and specific requests for records.
(a) Publication in the Federal Register--(1) Requirement. (i) Subject to the application of the exemptions and exclusions described in the Freedom of Information Act, 5 U.S.C. 552(b) and (c), and subject to the limitations provided in paragraph (a)(2) of this section, the IRS is required under 5 U.S.C. 552(a)(1), to state separately and publish currently in the Federal Register for the guidance of the public the following information--
(A) Descriptions of its central and field organization and the established places at which, the persons from whom, and the methods whereby, the public may obtain information, make submittals or requests, or obtain decisions, from the IRS;
(B) Statement of the general course and method by which its functions are channeled and determined, including the nature and requirements of all formal and informal procedures which are available;
(C) Rules of procedure, descriptions of forms available or the places at which forms may be obtained, and instructions as to the scope and contents of all papers, reports, or examinations;
(D) Substantive rules of general applicability adopted as authorized by law, and statements of general policy or interpretations of general applicability formulated and adopted by the IRS; and
(E) Each amendment, revision, or repeal of matters referred to in paragraphs (a)(1)(i)(A) through (D) of this section.
(ii) Pursuant to the foregoing requirements, the Commissioner publishes in the Federal Register from time to time a statement, which is not codified in this chapter, on the organization and functions of the IRS, and such amendments as are needed to keep the statement on a current basis. In addition, there are published in the Federal Register the rules set forth in this part 601 (Statement of Procedural Rules), such as those in paragraph E of this section, relating to conference and practice requirements of the IRS; the regulations in part 301 of this chapter (Procedure and Administration Regulations); and the various substantive regulations under the Internal Revenue Code of 1986, such as the regulations in part 1 of this chapter (Income Tax Regulations), in part 20 of this chapter (Estate Tax Regulations), and in part 31 of this chapter (Employment Tax Regulations).
(2) Limitations. (i) Incorporation by reference in the Federal Register. Matter which is reasonably available to the class of persons affected thereby, whether in a private or public publication, shall be deemed published in the Federal Register for purposes of paragraph (a)(1) of this section when it is incorporated by reference therein with the approval of the Director of the Office of the Federal Register. The matter which is incorporated by reference must be set forth in the private or public publication substantially in its entirety and not merely summarized or printed as a synopsis. Matter, the location and scope of which are familiar to only a few persons having a special working knowledge of the activities of the IRS, may not be incorporated in the Federal Register by reference. Matter may be incorporated by reference in the Federal Register only pursuant to the provisions of 5 U.S.C. 552(a)(1) and 1 CFR part 20.
(ii) Effect of failure to publish. Except to the extent that a person has actual and timely notice of the terms of any matter referred to in paragraph (a)(1) of this section which is required to be published in the Federal Register, such person is not required in any manner to resort to, or be adversely affected by, such matter if it is not so published or is not incorporated by reference therein pursuant to paragraph (a)(2)(i) of this section. Thus, for example, any such matter which imposes an obligation and which is not so published or incorporated by reference shall not adversely change or affect a person's rights.