1. Regulations
  2. title 26
  3. chapter I-i16
  4. part 31
  5. subpart G
  6. § 31.7805-1

View all text of Subpart G [§ 31.6001-1 - § 31.7805-1]

§ 31.7805-1 - Promulgation of regulations.

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.)

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 31.7805-1