26 CFR 31.7805-1
§ 31.7805-1 Promulgation of regulations.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.7805-1, § 31.7805-1 Promulgation of regulations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113279
- Permanent ID
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Full text
In pursuance of section 7805 of the Internal Revenue Code of 1954, the foregoing regulations are hereby prescribed. (See § 31.0-3 of subpart A of the regulations in this part relating to the scope of the regulations.)
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.