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Statutes, regulations, rules and constitutions

How to cite a federal regulation (C.F.R.)

Cite a federal regulation to the Code of Federal Regulations: title, “C.F.R.”, the section sign, the section number and any paragraph, then the year of the annual edition in parentheses.

If you read the regulation in the online eCFR rather than an annual edition, say so and give the date: “(eCFR as of [date])”.

12 real examples

Each citation is printed as the book prints it, from an authority the book checked against its source.

  3. 28 C.F.R. § 35.200(b)(1) (eCFR as of Oct. 8, 2026), https://www.ecfr.gov/on/2026-10-08/title-28/chapter-I/part-35/subpart-H/section-35.200.

    Title and code
    28 C.F.R.
    Section
    § 35.200
    Subsection
    (b)(1)
    Version
    (eCFR as of Oct. 8, 2026)

    The authority

    • 28 C.F.R. § 35.200 (Department of Justice (eCFR compiled by the Office of the Federal Register and GPO), Oct. 8, 2026)Source (ecfr.gov)

  4. 28 C.F.R. § 35.201 (eCFR as of Oct. 8, 2026).

    Title and code
    28 C.F.R.
    Section
    § 35.201
    Version
    (eCFR as of Oct. 8, 2026)

    The authority

    • 28 C.F.R. § 35.201 (Department of Justice (eCFR compiled by the Office of the Federal Register and GPO), Oct. 8, 2026)Source (ecfr.gov)

  6. SEC Rule 10b-5, 17 C.F.R. § 240.10b-5(b) (2025).

    Name of the act
    SEC Rule 10b-5
    Title and code
    17 C.F.R.
    Section
    § 240.10b-5
    Subsection
    (b)
    Edition year
    (2025)

    The authority

    • SEC Rule 10b-5 (Securities and Exchange Commission (codified by the Office of the Federal Register), Apr. 1, 2025)Source (govinfo.gov)

  8. Treas. Reg. § 1.501(c)(3)-1(c)(1) (2024).

    Code
    Treas. Reg.
    Section
    § 1.501
    Subsection
    (c)(3)
    Edition year
    (2024)

    The authority

    • Treas. Reg. § 1.501(c)(3)-1 (Department of the Treasury, Internal Revenue Service (codified by the Office of the Federal Register), Apr. 1, 2024)Source (govinfo.gov)

  9. 26 C.F.R. § 1.501(c)(3)-1(c)(1) (2024).

    Title and code
    26 C.F.R.
    Section
    § 1.501
    Subsection
    (c)(3)
    Edition year
    (2024)

    The authority

    • Treas. Reg. § 1.501(c)(3)-1 (Department of the Treasury, Internal Revenue Service (codified by the Office of the Federal Register), Apr. 1, 2024)Source (govinfo.gov)

  11. 28 C.F.R. § 35.130(b)(7)(i) (2024).

    Title and code
    28 C.F.R.
    Section
    § 35.130
    Subsection
    (b)(7)(i)
    Edition year
    (2024)

    The authority

    • 28 C.F.R. § 35.130 (Department of Justice (codified by the Office of the Federal Register), July 1, 2024)Source (govinfo.gov)

    Where the book teaches this

Where the book teaches this

The full rule, its exceptions and the reasons for it are in these sections.

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