26 U.S. Code § 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The limitation of paragraph (1) may be superseded by a legislative grant from Congress authorizing the Secretary to prescribe the effective date with respect to any regulation.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.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 917; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title I, § 43(b),July 18, 1984, 98 Stat. 558; Pub. L. 100–647, title VI, § 6232(a),Nov. 10, 1988, 102 Stat. 3734; Pub. L. 101–508, title XI, § 11621(a),Nov. 5, 1990, 104 Stat. 1388–503; Pub. L. 104–168, title XI, § 1101(a),July 30, 1996, 110 Stat. 1468; Pub. L. 105–206, title III, § 3704,July 22, 1998, 112 Stat. 777.)
Amendments

1998—Subsec. (d). Pub. L. 105–206struck out “by regulations or forms” before “prescribe”.
1996—Subsec. (b). Pub. L. 104–168struck out “or rulings” after “regulations” in heading and amended text generally. Prior to amendment, text read as follows: “The Secretary may prescribe the extent, if any, to which any ruling or regulation, relating to the internal revenue laws, shall be applied without retroactive effect.”
1990—Subsec. (f). Pub. L. 101–508substituted heading for one which read “Impact of regulations on small business reviewed” and amended text generally. Prior to amendment, text read as follows: “After the publication of any proposed regulation by the Secretary and before the promulgation of any final regulation by the Secretary which does not supersede a proposed regulation, the Secretary shall submit such regulation to the Administrator of the Small Business Administration for comment on the impact of such regulation on small business. The Administrator shall have 4 weeks from the date of submission to respond.”
1988—Subsecs. (e), (f). Pub. L. 100–647added subsecs. (e) and (f).
1984—Pub. L. 98–369added subsec. (d).
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary” wherever appearing.
Effective Date of 1996 Amendment

Pub. L. 104–168, title XI, § 1101(b),July 30, 1996, 110 Stat. 1469, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to regulations which relate to statutory provisions enacted on or after the date of the enactment of this Act [July 30, 1996].”
Effective Date of 1990 Amendment

Pub. L. 101–508, title XI, § 11621(b),Nov. 5, 1990, 104 Stat. 1388–504, provided that: “The amendment made by subsection (a) [amending this section] shall apply to regulations issued after the date which is 30 days after the date of the enactment of this Act [Nov. 5, 1990].”
Effective Date of 1988 Amendment

Pub. L. 100–647, title VI, § 6232(b),Nov. 10, 1988, 102 Stat. 3735, provided that: “The amendments made by this section [amending this section] shall apply to any regulation issued after the date which is 10 days after the date of the enactment of this Act [Nov. 10, 1988].”
Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369applicable to taxable years ending after July 18, 1984, see section 44 ofPub. L. 98–369, set out as an Effective Date note under section 1271 of this title.
Internet Availability

Pub. L. 105–206, title II, § 2003(d),July 22, 1998, 112 Stat. 725, provided that: “In the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary’s delegate shall establish procedures for all tax forms, instructions, and publications created in the most recent 5-year period to be made available electronically on the Internet in a searchable database at approximately the same time such records are available to the public in paper form. In addition, in the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary’s delegate shall, to the extent practicable, establish procedures for other taxpayer guidance to be made available electronically on the Internet in a searchable database at approximately the same time such guidance is available to the public in paper form.”

Written determinations for this section

These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.

Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.

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This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


19 CFR - Customs Duties
20 CFR - Employees' Benefits

20 CFR Part 606 - TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT

20 CFR Part 615 - EXTENDED BENEFITS IN THE FEDERAL-STATE UNEMPLOYMENT COMPENSATION PROGRAM

26 CFR - Internal Revenue

26 CFR Part 1 - INCOME TAXES

26 CFR Part 2 - MARITIME CONSTRUCTION RESERVE FUND

26 CFR Part 3 - CAPITAL CONSTRUCTION FUND

26 CFR Part 4 - TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE

26 CFR Part 5c - TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981

26 CFR Part 5 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978

26 CFR Part 5e - TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS

26 CFR Part 6a - TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980

26 CFR Part 7 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976

26 CFR Part 8 - TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)

26 CFR Part 9 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975

26 CFR Part 11 - TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974

26 CFR Part 12 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971

26 CFR Part 13 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969

26 CFR Part 14a

26 CFR Part 15a - TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT

26 CFR Part 15 - TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING

26 CFR Part 16A - TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS

26 CFR Part 16 - TEMPORARY REGULATIONS UNDER THE REVENUE ACT OF 1962

26 CFR Part 18 - TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982

26 CFR Part 19 - TEMPORARY REGULATIONS UNDER THE REVENUE ACT OF 1964

26 CFR Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

26 CFR Part 22 - TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981

26 CFR Part 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

26 CFR Part 26 - GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986

26 CFR Part 27 - 29 [Reserved]

26 CFR Part 28

26 CFR Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

26 CFR Part 32 - TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)

26 CFR Part 35 - EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982

26 CFR Part 35a - TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983

26 CFR Part 36 - CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES

26 CFR Part 40 - EXCISE TAX PROCEDURAL REGULATIONS

26 CFR Part 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

26 CFR Part 43 - EXCISE TAX ON TRANSPORTATION BY WATER

26 CFR Part 44 - TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955

26 CFR Part 45

26 CFR Part 46 - EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM

26 CFR Part 47

26 CFR Part 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES

26 CFR Part 49 - FACILITIES AND SERVICES EXCISE TAXES

26 CFR Part 51 - BRANDED PRESCRIPTION DRUG FEE

26 CFR Part 52 - ENVIRONMENTAL TAXES

26 CFR Part 53 - FOUNDATION AND SIMILAR EXCISE TAXES

26 CFR Part 54 - PENSION EXCISE TAXES

26 CFR Part 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES

26 CFR Part 56 - PUBLIC CHARITY EXCISE TAXES

26 CFR Part 57

26 CFR Part 141 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974

26 CFR Part 143 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969

26 CFR Part 145 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)

26 CFR Part 148 - CERTAIN EXCISE TAX MATTERS UNDER THE EXCISE TAX TECHNICAL CHANGES ACT OF 1958

26 CFR Part 156 - EXCISE TAX ON GREENMAIL

26 CFR Part 157 - EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

26 CFR Part 301 - PROCEDURE AND ADMINISTRATION

26 CFR Part 302 - TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955

26 CFR Part 303 - TAXES UNDER THE TRADING WITH THE ENEMY ACT

26 CFR Part 305 - TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982

26 CFR Part 400 - TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966

26 CFR Part 401

26 CFR Part 403 - DISPOSITION OF SEIZED PERSONAL PROPERTY

26 CFR Part 404 - TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976

26 CFR Part 420 - TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974

26 CFR Part 502

26 CFR Part 503

26 CFR Part 509 - SWITZERLAND

26 CFR Part 514 - FRANCE

26 CFR Part 516

26 CFR Part 517

26 CFR Part 601 - STATEMENT OF PROCEDURAL RULES

26 CFR Part 602 - OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT

26 CFR Part 701 - PRESIDENTIAL ELECTION CAMPAIGN FUND

26 CFR Part 702 - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 5 - LABELING AND ADVERTISING OF DISTILLED SPIRITS

27 CFR Part 13 - LABELING PROCEEDINGS

27 CFR Part 17 - DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS

27 CFR Part 18 - PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE

27 CFR Part 19 - DISTILLED SPIRITS PLANTS

27 CFR Part 20 - DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM

27 CFR Part 21 - FORMULAS FOR DENATURED ALCOHOL AND RUM

27 CFR Part 22 - DISTRIBUTION AND USE OF TAX-FREE ALCOHOL

27 CFR Part 24 - WINE

27 CFR Part 25 - BEER

27 CFR Part 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

27 CFR Part 27 - IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER

27 CFR Part 29 - STILLS AND MISCELLANEOUS REGULATIONS

27 CFR Part 30 - GAUGING MANUAL

27 CFR Part 31 - ALCOHOL BEVERAGE DEALERS

27 CFR Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO

27 CFR Part 41 - IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO

27 CFR Part 44 - EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

27 CFR Part 45 - REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES

27 CFR Part 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

27 CFR Part 53 - MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION

27 CFR Part 70 - PROCEDURE AND ADMINISTRATION

27 CFR Part 71 - RULES OF PRACTICE IN PERMIT PROCEEDINGS

27 CFR Part 72 - DISPOSITION OF SEIZED PERSONAL PROPERTY

27 CFR Part 479 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

 

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