View all text of Subchapter A [§ 7801 - § 7812]
§ 7807. Rules in effect upon enactment of this title
(a) Interim provision for administration of title
(b) Provisions of this title corresponding to prior internal revenue laws
(1) Reference to law applicable to prior period
(2) Elections or other acts
(Aug. 16, 1954, ch. 736, 68A Stat. 917.)