United States Code · Section
§ 7805 — Rules And Regulations
26 U.S.C. § 7805
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(a) 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.
(1) 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) 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) The Secretary may provide that any regulation may take effect or apply retroactively to prevent abuse.
(4) The Secretary may provide that any regulation may apply retroactively to correct a procedural defect in the issuance of any prior regulation.
(5) The limitation of paragraph (1) shall not apply to any regulation relating to internal Treasury Department policies, practices, or procedures.
(6) The limitation of paragraph (1) may be superseded by a legislative grant from Congress authorizing the Secretary to prescribe the effective date with respect to any regulation.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) The Secretary may provide for any taxpayer to elect to apply any regulation before the dates specified in paragraph (1).
(8) 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) 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) 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.
(1) Any temporary regulation issued by the Secretary shall also be issued as a proposed regulation.
(2) Any temporary regulation shall expire within 3 years after the date of issuance of such regulation.
(1) 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) 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) 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.
Implementing Regulations
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§ 447.11 Meaning of terms.27 C.F.R. § 447.11
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§ 40.11 Meaning of terms.27 C.F.R. § 40.11
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§ 27.11 Meaning of terms.27 C.F.R. § 27.11
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§ 28.26 Entry of distilled spirits into customs bonded warehouses.27 C.F.R. § 28.26
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§ 31.114 Completion of registration form.27 C.F.R. § 31.114
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§ 41.114a Qualification for extended deferral.27 C.F.R. § 41.114a
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§ 71.29 Continuances and extensions.27 C.F.R. § 71.29
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§ 479.11 Meaning of terms.27 C.F.R. § 479.11
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§ 31.161 Conversion between metric and U.S. units.27 C.F.R. § 31.161
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§ 31.3506-1 Companion sitting placement services.26 C.F.R. § 31.3506-1
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§ 1.280F-4T Special rules for listed property (temporary).26 C.F.R. § 1.280F-4T
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§ 301.9001-3 Cross reference.26 C.F.R. § 301.9001-3
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§ 6a.103A-2 Qualified mortgage bond.26 C.F.R. § 6a.103A-2
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§ 601.106 Appeals functions.26 C.F.R. § 601.106
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§ 40.167 Prepayment tax return.27 C.F.R. § 40.167
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§ 301.7701-16 Other terms.26 C.F.R. § 301.7701-16
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§ 301.9001-2 Definitions.26 C.F.R. § 301.9001-2
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§ 70.33 Authority of enforcement officers of the Bureau.27 C.F.R. § 70.33
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§ 70.23 Service of summonses.27 C.F.R. § 70.23
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§ 301.6111-1T Questions and answers relating to tax shelter registration.26 C.F.R. § 301.6111-1T
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§ 31.6051-3 Statements required in case of sick pay paid by third parties.26 C.F.R. § 31.6051-3
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§ 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions.26 C.F.R. § 1.381(c)(24)-1
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§ 70.303 Rules and regulations.27 C.F.R. § 70.303
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§ 301.6305-1 Assessment and collection of certain liability.26 C.F.R. § 301.6305-1
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§ 301.7803-1 Security bonds covering personnel of the Internal Revenue Service.26 C.F.R. § 301.7803-1
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§ 31.3401(a)(8)(A)-1 Remuneration for services performed outside the United States by citizens of the United States.26 C.F.R. § 31.3401(a)(8)(A)-1
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§ 301.6325-1 Release of lien or discharge of property.26 C.F.R. § 301.6325-1
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§ 301.7605-1 Time and place of examination.26 C.F.R. § 301.7605-1
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§ 301.7622-1 Authority to administer oaths and certify.26 C.F.R. § 301.7622-1
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§ 301.9001-1 Collection of fee.26 C.F.R. § 301.9001-1
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§ 31.6051-1 Statements for employees.26 C.F.R. § 31.6051-1
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§ 31.3402(p)-1 Voluntary withholding agreements.26 C.F.R. § 31.3402(p)-1
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§ 31.6011(a)-7 Execution of returns.26 C.F.R. § 31.6011(a)-7
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§ 1.52-3 Limitations with respect to certain persons.26 C.F.R. § 1.52-3
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§ 1.856-6 Foreclosure property.26 C.F.R. § 1.856-6
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§ 1.857-1 Taxation of real estate investment trusts.26 C.F.R. § 1.857-1
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§ 1.881-1 Manner of taxing foreign corporations.26 C.F.R. § 1.881-1
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§ 1.63-2 Cross reference.26 C.F.R. § 1.63-2
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§ 1.170A-7 Contributions not in trust of partial interests in property.26 C.F.R. § 1.170A-7
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§ 1.852-4 Method of taxation of shareholders of regulated investment companies.26 C.F.R. § 1.852-4
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§ 1.860-4 Claim for credit or refund.26 C.F.R. § 1.860-4
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§ 1.911-5 Special rules for married couples.26 C.F.R. § 1.911-5
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§ 1.857-6 Method of taxation of shareholders of real estate investment trusts.26 C.F.R. § 1.857-6
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§ 1.897-2 United States real property holding corporations.26 C.F.R. § 1.897-2
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§ 1.995-6 Taxable income attributable to military property.26 C.F.R. § 1.995-6
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§ 1.167(l)-4 Public utility property; election to use asset depreciation range system.26 C.F.R. § 1.167(l)-4
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§ 1.53-1 Limitation based on amount of tax.26 C.F.R. § 1.53-1
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§ 1.53-3 Separate rule for pass-through of jobs credit.26 C.F.R. § 1.53-3
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§ 1.857-10 Information returns.26 C.F.R. § 1.857-10
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§ 1.860-5 Effective date.26 C.F.R. § 1.860-5
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§ 1.857-2 Real estate investment trust taxable income and net capital gain.26 C.F.R. § 1.857-2
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§ 6a.103A-3 Qualified veterans' mortgage bonds.26 C.F.R. § 6a.103A-3
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§ 1.911-8 Former deduction for certain expenses of living abroad.26 C.F.R. § 1.911-8
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§ 31.6361-1 Collection and administration of qualified State individual income taxes.26 C.F.R. § 31.6361-1
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§ 141.4975-13 Definition of “amount involved” and “correction”.26 C.F.R. § 141.4975-13
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§ 1.44B-1 Credit for employment of certain new employees.26 C.F.R. § 1.44B-1
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§ 1.46-2 Carryback and carryover of unused credit.26 C.F.R. § 1.46-2
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§ 1.48-3 Used section 38 property.26 C.F.R. § 1.48-3
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§ 31.6091-1 Place for filing returns.26 C.F.R. § 31.6091-1
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§ 1.856-8 Revocation or termination of election.26 C.F.R. § 1.856-8
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§ 1.921-1T Temporary regulations providing transition rules for DISCs and FSCs.26 C.F.R. § 1.921-1T
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§ 1.857-7 Earnings and profits of a real estate investment trust.26 C.F.R. § 1.857-7
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§ 1.911-7 Procedural rules.26 C.F.R. § 1.911-7
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§ 48.4222(c)-1 Revocation or suspension of registration.26 C.F.R. § 48.4222(c)-1
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§ 31.3402(h)(3)-1 Withholding on basis of cumulative wages.26 C.F.R. § 31.3402(h)(3)-1
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§ 1.856-2 Limitations.26 C.F.R. § 1.856-2
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§ 1.860-1 Deficiency dividends.26 C.F.R. § 1.860-1
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§ 7.6039A-1 Information regarding carryover basis property acquired from a decedent.26 C.F.R. § 7.6039A-1
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§ 53.4947-2 Special rules.26 C.F.R. § 53.4947-2
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§ 1.857-3 Net income from foreclosure property.26 C.F.R. § 1.857-3
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§ 31.3402(o)-3 Extension of withholding to sick pay.26 C.F.R. § 31.3402(o)-3
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§ 1.52-1 Trades or businesses that are under common control.26 C.F.R. § 1.52-1
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§ 1.856-3 Definitions.26 C.F.R. § 1.856-3
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§ 31.6011(a)-4 Returns of income tax withheld.26 C.F.R. § 31.6011(a)-4
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§ 1.50B-5 Limitations with respect to certain persons.26 C.F.R. § 1.50B-5
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§ 1.53-2 Carryback and carryover of unused credit.26 C.F.R. § 1.53-2
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§ 1.46-3 Qualified investment.26 C.F.R. § 1.46-3
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§ 1.280F-5T Leased property (temporary).26 C.F.R. § 1.280F-5T
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§ 1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.26 C.F.R. § 1.412(c)(3)-2
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§ 1.508-1 Notices.26 C.F.R. § 1.508-1
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§ 1.612-5 Charges to capital and to expense in case of geothermal wells.26 C.F.R. § 1.612-5
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§ 1.911-2 Qualified individuals.26 C.F.R. § 1.911-2
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§ 1.1033(a)-1 Involuntary conversions; nonrecognition of gain.26 C.F.R. § 1.1033(a)-1
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§ 48.4073-1 Exemption of tires of certain sizes.26 C.F.R. § 48.4073-1
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§ 31.3402(o)-2 Extension of withholding to annuity payments if requested by payee.26 C.F.R. § 31.3402(o)-2
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§ 1.911-6 Disallowance of deductions, exclusions, and credits.26 C.F.R. § 1.911-6
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§ 48.4073-2 Exemption of tires with internal wire fastening.26 C.F.R. § 48.4073-2
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§ 1.71-1T Alimony and separate maintenance payments (temporary).26 C.F.R. § 1.71-1T
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§ 1.857-8 Records to be kept by a real estate investment trust.26 C.F.R. § 1.857-8
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§ 1.860-2 Requirements for deficiency dividends.26 C.F.R. § 1.860-2
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§ 1.995-2 Deemed distributions in qualified years.26 C.F.R. § 1.995-2
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§ 1.9200-1 Deduction for motor carrier operating authority.26 C.F.R. § 1.9200-1
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§ 48.4073-4 Other tax-free sales.26 C.F.R. § 48.4073-4
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§ 1.52-2 Adjustments for acquisitions and dispositions.26 C.F.R. § 1.52-2
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§ 1.48-1 Definition of section 38 property.26 C.F.R. § 1.48-1
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§ 1.381(c)(23)-1 Investment credit carryovers in certain corporate acquisitions.26 C.F.R. § 1.381(c)(23)-1
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§ 1.856-4 Rents from real property.26 C.F.R. § 1.856-4
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§ 1.994-1 Inter-company pricing rules for DISC's.26 C.F.R. § 1.994-1
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§ 25.6091-1 Place for filing returns and other documents.26 C.F.R. § 25.6091-1
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§ 1.46-4 Limitations with respect to certain persons.26 C.F.R. § 1.46-4
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§ 1.996-3 Divisions of earnings and profits.26 C.F.R. § 1.996-3
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§ 1.856-0 Revenue Act of 1978 amendments not included.26 C.F.R. § 1.856-0
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§ 1.860-3 Interest and additions to tax.26 C.F.R. § 1.860-3
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§ 48.4071-4 Original equipment tires on imported articles.26 C.F.R. § 48.4071-4
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§ 48.4071-2 Determination of weight.26 C.F.R. § 48.4071-2
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§ 1.509(e)-1 Definition of gross investment income.26 C.F.R. § 1.509(e)-1
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§ 1.953-2 Actual United States risks.26 C.F.R. § 1.953-2
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§ 1.6012-1 Individuals required to make returns of income.26 C.F.R. § 1.6012-1
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§ 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.26 C.F.R. § 48.4073-3
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§ 1.47-1 Recomputation of credit allowed by section 38.26 C.F.R. § 1.47-1
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§ 1.414(f)-1 Definition of multiemployer plan.26 C.F.R. § 1.414(f)-1
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§ 1.955A-3 Election as to qualified investments by related persons.26 C.F.R. § 1.955A-3
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§ 1.48-10 Single purpose agricultural or horticultural structures.26 C.F.R. § 1.48-10
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§ 1.79-1 Group-term life insurance—general rules.26 C.F.R. § 1.79-1
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§ 1.857-5 Net income and loss from prohibited transactions.26 C.F.R. § 1.857-5
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§ 1.193-1 Deduction for tertiary injectant expenses.26 C.F.R. § 1.193-1
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§ 1.215-1T Alimony, etc., payments (temporary).26 C.F.R. § 1.215-1T
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§ 1.316-1 Dividends.26 C.F.R. § 1.316-1
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§ 1.170A-1 Charitable, etc., contributions and gifts; allowance of deduction.26 C.F.R. § 1.170A-1
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§ 1.381(c)(25)-1 Deficiency dividend of a qualified investment entity.26 C.F.R. § 1.381(c)(25)-1
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§ 1.508-4 Effective date.26 C.F.R. § 1.508-4
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§ 1.856-1 Definition of real estate investment trust.26 C.F.R. § 1.856-1
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§ 1.857-9 Information required in returns of shareholders.26 C.F.R. § 1.857-9
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§ 1.856-5 Interest.26 C.F.R. § 1.856-5
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§ 1.936-1 Elections.26 C.F.R. § 1.936-1
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§ 1.993-2 Definition of qualified export assets.26 C.F.R. § 1.993-2
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§ 1.1033(h)-1 Effective date.26 C.F.R. § 1.1033(h)-1
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§ 1.6050D-1 Information returns relating to energy grants and financing.26 C.F.R. § 1.6050D-1
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§ 1.9200-2 Manner of taking deduction.26 C.F.R. § 1.9200-2
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§ 48.4071-1 Imposition and rates of tax.26 C.F.R. § 48.4071-1
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§ 1.911-3 Determination of amount of foreign earned income to be excluded.26 C.F.R. § 1.911-3
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§ 48.4072-1 Definitions.26 C.F.R. § 48.4072-1
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§ 3565.211 Interest credit.7 C.F.R. § 3565.211
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PART 47—DESIGNATED DRUGS EXCISE TAX REGULATIONS26 C.F.R. pt. 47
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PART 1—INCOME TAXES26 C.F.R. pt. 1
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PART 514—FRANCE26 C.F.R. pt. 514
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PART 2—MARITIME CONSTRUCTION RESERVE FUND26 C.F.R. pt. 2
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PART 49—FACILITIES AND SERVICES EXCISE TAXES26 C.F.R. pt. 49
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Subpart E—Conference and Practice Requirements26 C.F.R. pt. 601, subpt. E
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PART 303—TAXES UNDER THE TRADING WITH THE ENEMY ACT26 C.F.R. pt. 303
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PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 195526 C.F.R. pt. 44
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PART 43—EXCISE TAX ON TRANSPORTATION BY WATER26 C.F.R. pt. 43
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PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 195426 C.F.R. pt. 25
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PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS26 C.F.R. pt. 157
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PART 30—GAUGING MANUAL27 C.F.R. pt. 30
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PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES26 C.F.R. pt. 41
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PART 40—EXCISE TAX PROCEDURAL REGULATIONS26 C.F.R. pt. 40
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PART 400—TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 196626 C.F.R. pt. 400
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PART 57—HEALTH INSURANCE PROVIDERS FEE26 C.F.R. pt. 57
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PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES26 C.F.R. pt. 48
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PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS27 C.F.R. pt. 479
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PART 54—PENSION EXCISE TAXES26 C.F.R. pt. 54
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PART 301—PROCEDURE AND ADMINISTRATION26 C.F.R. pt. 301
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PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE26 C.F.R. pt. 31
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PART 52—ENVIRONMENTAL TAXES26 C.F.R. pt. 52
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PART 56—PUBLIC CHARITY EXCISE TAXES26 C.F.R. pt. 56
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PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT26 C.F.R. pt. 602
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PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 195426 C.F.R. pt. 20
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PART 53—FOUNDATION AND SIMILAR EXCISE TAXES26 C.F.R. pt. 53
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PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY26 C.F.R. pt. 403
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PART 701—PRESIDENTIAL ELECTION CAMPAIGN FUND26 C.F.R. pt. 701
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PART 3—CAPITAL CONSTRUCTION FUND26 C.F.R. pt. 3
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PART 51—BRANDED PRESCRIPTION DRUG FEE26 C.F.R. pt. 51
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PART 702—PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT26 C.F.R. pt. 702