US Laws, Codes, Statutes & Cases

From the U.S. Code Online via GPO Access
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[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
  January 7, 2003 and December 19, 2003]
[CITE: 26USC7805]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                        CHAPTER 80--GENERAL RULES
 
           Subchapter A--Application of Internal Revenue Laws
 
Sec. 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.

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


                               Amendments

    1998--Subsec. (d). Pub. L. 105-206 struck out ``by regulations or 
forms'' before ``prescribe''.
    1996--Subsec. (b). Pub. L. 104-168 struck 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. 101-508 substituted 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. 100-647 added subsecs. (e) and (f).
    1984--Pub. L. 98-369 added subsec. (d).
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.


                    Effective Date of 1996 Amendment

    Section 1101(b) of Pub. L. 104-168 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

    Section 11621(b) of Pub. L. 101-508 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

    Section 6232(b) of Pub. L. 100-647 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. 98-369 applicable to taxable years ending after 
July 18, 1984, see section 44 of Pub. L. 98-369, set out as an Effective 
Date note under section 1271 of this title.


                          Internet Availability

    Pub. L. 105-206, title II, Sec. 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.''