26 C.F.R. § 31.7805-1

Current through September 30, 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