Treasury Regulations (26 C.F.R.)
26 CFR § 301.7805-1
Rules and regulations.
# (a) Issuance.
The Commissioner, with the approval of the Secretary, shall prescribe all needful rules and regulations for the enforcement of the Code (except where this authority is expressly given by the Code to any person other than an officer or employee of the Treasury Department), including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.
# (b) Retroactivity.
The Commissioner, with the approval of the Secretary, may prescribe the extent, if any, to which any regulation or Treasury decision relating to the internal revenue laws shall be applied without retroactive effect. The Commissioner may prescribe the extent, if any, to which any ruling relating to the internal revenue laws, issued by or pursuant to authorization from him, shall be applied without retroactive effect.
# (c) Preparation and distribution of regulations, forms, stamps, and other matters.
The Commissioner, under the direction of the Secretary, shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue.
Source: view the official text
In this part (40 sections)
- 301.7701-18 · Definitions; spouse, husband and wife, husband, wife,…
- 301.7701(b)-0 · (b)-0 Outline of regulation provision for section…
- 301.7701(b)-1 · (b)-1 Resident alien.
- 301.7701(b)-2 · (b)-2 Closer connection exception.
- 301.7701(b)-3 · (b)-3 Days of presence in the United States that are…
- 301.7701(b)-4 · (b)-4 Residency time periods.
- 301.7701(b)-5 · (b)-5 Coordination with section 877.
- 301.7701(b)-6 · (b)-6 Taxable year.
- 301.7701(b)-7 · (b)-7 Coordination with income tax treaties.
- 301.7701(b)-8 · (b)-8 Procedural rules.
- 301.7701(b)-9 · (b)-9 Effective/applicability dates of §§ 301.7701(b)-1…
- 301.7701(i)-0 · (i)-0 Outline of taxable mortgage pool provisions.
- 301.7701(i)-1 · (i)-1 Definition of a taxable mortgage pool.
- 301.7701(i)-2 · (i)-2 Special rules for portions of entities.
- 301.7701(i)-3 · (i)-3 Effective dates and duration of taxable mortgage…
- 301.7701(i)-4 · (i)-4 Special rules for certain entities.
- 301.7704-2 · Transition provisions.
- 301.7705-1 · Certified professional employer organization.
- 301.7705-2 · CPEO certification process.
- 301.7803-1 · Security bonds covering personnel of the Internal Revenue…
- 301.7805-1 · Rules and regulations.
- 301.7811-1 · Taxpayer assistance orders.
- 301.7803-2 · Internal Revenue Service Independent Office of Appeals…
- 301.7803-3 · Requests for referral to the Internal Revenue Service…
- 301.9000-1 · Definitions when used in §§ 301.9000-1 through 301.9000-6.
- 301.9000-2 · Considerations in responding to a request or demand for…
- 301.9000-3 · Testimony authorizations.
- 301.9000-4 · Procedure in the event of a request or demand for IRS…
- 301.9000-5 · Written statement required for requests or demands in…
- 301.9000-6 · Examples.
- 301.9000-7 · Effective date.
- 301.9001 · Statutory provisions; Outer Continental Shelf Lands Act…
- 301.9001-1 · Collection of fee.
- 301.9001-2 · Definitions.
- 301.9001-3 · Cross reference.
- 301.9100-0 · Outline of regulations.
- 301.9100-1 · Extensions of time to make elections.
- 301.9100-2 · Automatic extensions.
- 301.9100-3 · Other extensions.
- 301.9100-4T · Time and manner of making certain elections under the…