Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7807
Rules in effect upon enactment of this title
# (a)
Interim provision for administration of title Until regulations are promulgated under any provision of this title which depends for its application upon the promulgation of regulations (or which is to be applied in such manner as may be prescribed by regulations) all instructions, rules or regulations which are in effect immediately prior to the enactment of this title shall, to the extent such instructions, rules, or regulations could be prescribed as regulations under authority of such provision, be applied as if promulgated as regulations under such provision.
# (b)
Provisions of this title corresponding to prior internal revenue laws (1) Reference to law applicable to prior period Any provision of this title which refers to the application of any portion of this title to a prior period (or which depends upon the application to a prior period of any portion of this title) shall, when appropriate and consistent with the purpose of such provision, be deemed to refer to (or depend upon the application of) the corresponding provision of the Internal Revenue Code of 1939 or of such other internal revenue laws as were applicable to the prior period. (2) Elections or other acts If an election or other act under the provisions of the Internal Revenue Code of 1939 would, if this title had not been enacted, be given effect for a period subsequent to the date of enactment of this title, and if corresponding provisions are contained in this title, such election or other act shall be given effect under the corresponding provisions of this title.
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Nearby sections (25 sections)
- 7702 · Life insurance contract defined
- 7702A · Modified endowment contract defined
- 7702B · Treatment of qualified long-term care insurance
- 7703 · Determination of marital status
- 7704 · Certain publicly traded partnerships treated as corporations
- 7705 · Certified professional employer organizations
- 7801 · Authority of Department of the Treasury
- 7802 · Internal Revenue Service Oversight Board
- 7803 · Commissioner of Internal Revenue; other officials
- 7804 · Other personnel
- 7805 · Rules and regulations
- 7806 · Construction of title
- 7807 · Rules in effect upon enactment of this title
- 7808 · Depositaries for collections
- 7809 · Deposit of collections
- 7810 · Revolving fund for redemption of real property
- 7811 · Taxpayer Assistance Orders
- 7812 · Streamlined critical pay authority for information technology…
- 7851 · Applicability of revenue laws
- 7852 · Other applicable rules
- 7871 · Indian tribal governments treated as States for certain purposes
- 7872 · Treatment of loans with below-market interest rates
- 7873 · Income derived by Indians from exercise of fishing rights
- 7874 · Rules relating to expatriated entities and their foreign parents
- 8001 · Authorization