Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart G - ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954)
Section 31.7805-1 - Promulgation of regulations

26 C.F.R. § 31.7805-1

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Current through March 31, 2024
Section 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.)

26 C.F.R. §31.7805-1