Treasury Regulations · 26 CFR
§ 31.7805-1. Promulgation of regulations.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7805
Cite as 26 CFR § 31.7805-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7805
- Length
- 37 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
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.)
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 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)
Nearby sections
- § 31.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 31.6696-1 Claims for credit or refund by tax return preparers.
- § 31.7701-1 Tax return preparer.
- § 31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 31.7805-1 Promulgation of regulations.