Black's Law Dictionary, Sixth Edition, p. 612:
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]
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.
You may visit the Office of the Federal Register at: the following
web address:
http://www.nara.gov/fedreg/
You may view the Federal Register at the following web address:
http://www.gpoaccess.gov/fr/index.html
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]
[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 C.F.R. Sections Affected)''.
[37 FR 23603, Nov. 4, 1972, as amended at 54 FR 9676, Mar. 7, 1989]
[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]
[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.
[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 C.F.R. 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 C.F.R. 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 C.F.R. part, the agency shall simply
restate the authority.
(ii) If the authority for issuing an amendment changes the authority citation for the whole C.F.R. 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 F.R 12469, Mar. 28, 1985, as amended at 54 FR 9682, Mar. 7, 1989]
§ 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 C.F.R. 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.