26 U.S.C. § 7805
Rules and regulations
# (a) Authorization
Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.
# (b) Retroactivity of regulations
(1) In general Except as otherwise provided in this subsection, no temporary, proposed, or final regulation relating to the internal revenue laws shall apply to any taxable period ending before the earliest of the following dates:
(A) The date on which such regulation is filed with the Federal Register.
(B) In the case of any final regulation, the date on which any proposed or temporary regulation to which such final regulation relates was filed with the Federal Register.
(C) The date on which any notice substantially describing the expected contents of any temporary, proposed, or final regulation is issued to the public.
(2) Exception for promptly issued regulations Paragraph (1) shall not apply to regulations filed or issued within 18 months of the date of the enactment of the statutory provision to which the regulation relates.
(3) Prevention of abuse The Secretary may provide that any regulation may take effect or apply retroactively to prevent abuse.
(4) Correction of procedural defects The Secretary may provide that any regulation may apply retroactively to correct a procedural defect in the issuance of any prior regulation.
(5) Internal regulations The limitation of paragraph (1) shall not apply to any regulation relating to internal Treasury Department policies, practices, or procedures.
(6) Congressional authorization The limitation of paragraph (1) may be superseded by a legislative grant from Congress authorizing the Secretary to prescribe the effective date with respect to any regulation.
(7) Election to apply retroactively The Secretary may provide for any taxpayer to elect to apply any regulation before the dates specified in paragraph (1).
(8) Application to rulings The Secretary may prescribe the extent, if any, to which any ruling (including any judicial decision or any administrative determination other than by regulation) relating to the internal revenue laws shall be applied without retroactive effect.
# (c) Preparation and distribution of regulations, forms, stamps, and other matters
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.
# (d) Manner of making elections prescribed by Secretary
Except to the extent otherwise provided by this title, any election under this title shall be made at such time and in such manner as the Secretary shall prescribe.
# (e) Temporary regulations
(1) Issuance Any temporary regulation issued by the Secretary shall also be issued as a proposed regulation. (2) 3-year duration Any temporary regulation shall expire within 3 years after the date of issuance of such regulation.
# (f) Review of impact of regulations on small business
(1) Submissions to Small Business Administration After publication of any proposed or temporary regulation by the Secretary, the Secretary shall submit such regulation to the Chief Counsel for Advocacy of the Small Business Administration for comment on the impact of such regulation on small business. Not later than the date 4 weeks after the date of such submission, the Chief Counsel for Advocacy shall submit comments on such regulation to the Secretary.
(2) Consideration of comments In prescribing any final regulation which supersedes a proposed or temporary regulation which had been submitted under this subsection to the Chief Counsel for Advocacy of the Small Business Administration— (A) the Secretary shall consider the comments of the Chief Counsel for Advocacy on such proposed or temporary regulation, and (B) the Secretary shall discuss any response to such comments in the preamble of such final regulation.
(3) Submission of certain final regulations In the case of the promulgation by the Secretary of any final regulation (other than a temporary regulation) which does not supersede a proposed regulation, the requirements of paragraphs (1) and (2) shall apply; except that— (A) the submission under paragraph (1) shall be made at least 4 weeks before the date of such promulgation, and (B) the consideration (and discussion) required under paragraph (2) shall be made in connection with the promulgation of such final regulation.
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Cited by 174
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- 26 CFR § 1.1033(a)-1 — Involuntary conversions; nonrecognition of gain.
- 26 CFR § 1.1033(a)-2 — Involuntary conversion into similar property, into money or into dissimilar property.
- 26 CFR § 1.1033(g)-1 — Condemnation of real property held for productive use in trade or business or for investment.
- 26 CFR § 1.1033(h)-1 — Effective date.
- 26 CFR § 1.1041-1T — Treatment of transfer of property between spouses or incident to divorce (temporary).
- 26 CFR § 1.1275-2 — Special rules relating to debt instruments.
- 26 CFR § 1.1563-1 — Definition of controlled group of corporations and component members and related concepts.
- 26 CFR § 1.167(a)-11 — Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
- 26 CFR § 1.167(l)-4 — Public utility property; election to use asset depreciation range system.
- 26 CFR § 1.170A-1 — Charitable, etc., contributions and gifts; allowance of deduction.
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- 26 CFR § 1.170A-7 — Contributions not in trust of partial interests in property.
- 26 CFR § 1.193-1 — Deduction for tertiary injectant expenses.
- 26 CFR § 1.215-1T — Alimony, etc., payments (temporary).
- 26 CFR § 1.267(a)-2T — Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
- 26 CFR § 1.280F-2T — Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
- 26 CFR § 1.280F-3T — Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
- 26 CFR § 1.280F-4T — Special rules for listed property (temporary).
- 26 CFR § 1.280F-5T — Leased property (temporary).
- 26 CFR § 1.316-1 — Dividends.
- 26 CFR § 1.381(c)(23)-1 — Investment credit carryovers in certain corporate acquisitions.
- 26 CFR § 1.381(c)(24)-1 — Work incentive program credit carryovers in certain corporate acquisitions.
- 26 CFR § 1.381(c)(25)-1 — Deficiency dividend of a qualified investment entity.
- 26 CFR § 1.401(a)-4 — Optional forms of benefit (before 1994).
- 26 CFR § 1.411(d)-4 — Section 411(d)(6) protected benefits.
- 26 CFR § 1.412(c)(3)-2 — Effective dates and transitional rules relating to reasonable funding methods.
- 26 CFR § 1.414(f)-1 — Definition of multiemployer plan.
- 26 CFR § 1.419-1T — Treatment of welfare benefit funds. (Temporary)
- 26 CFR § 1.44B-1 — Credit for employment of certain new employees.
- 26 CFR § 1.451-8 — Advance payments for goods, services, and certain other items.
- 26 CFR § 1.46-2 — Carryback and carryover of unused credit.
- 26 CFR § 1.46-3 — Qualified investment.
- 26 CFR § 1.46-4 — Limitations with respect to certain persons.
- 26 CFR § 1.46-7 — Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
- 26 CFR § 1.46-8 — Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
- 26 CFR § 1.47-1 — Recomputation of credit allowed by section 38.
- 26 CFR § 1.48-1 — Definition of section 38 property.
- 26 CFR § 1.48-10 — Single purpose agricultural or horticultural structures.
- 26 CFR § 1.48-3 — Used section 38 property.
- 26 CFR § 1.501(a)-1 — Exemption from taxation.
- 26 CFR § 1.501(e)-1 — Cooperative hospital service organizations.
- 26 CFR § 1.508-1 — Notices.
- 26 CFR § 1.508-4 — Effective date.
- 26 CFR § 1.509(e)-1 — Definition of gross investment income.
- 26 CFR § 1.50B-5 — Limitations with respect to certain persons.
- 26 CFR § 1.52-1 — Trades or businesses that are under common control.
- 26 CFR § 1.52-2 — Adjustments for acquisitions and dispositions.
- 26 CFR § 1.52-3 — Limitations with respect to certain persons.
- 26 CFR § 1.53-1 — Limitation based on amount of tax.
- 26 CFR § 1.53-2 — Carryback and carryover of unused credit.
- 26 CFR § 1.53-3 — Separate rule for pass-through of jobs credit.
- 26 CFR § 1.6012-1 — Individuals required to make returns of income.
- 26 CFR § 1.6033-2 — Returns by exempt organizations and returns by certain nonexempt organizations.
- 26 CFR § 1.6049-1 — Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
- 26 CFR § 1.6049-2 — Interest and original issue discount subject to reporting in calendar years before 1983.
- 26 CFR § 1.6049-3 — Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
- 26 CFR § 1.6050D-1 — Information returns relating to energy grants and financing.
- 26 CFR § 1.612-5 — Charges to capital and to expense in case of geothermal wells.
- 26 CFR § 1.63-2 — Cross reference.
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