Internal Revenue Code · 26 U.S.C.
§ 7805. Rules and regulations
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7805
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Last amended
- July 22, 1998 by Pub. L. 105–206
- Amendments
- 5 dated changes in the source credit
- Length
- 6 subsections · 790 words · about 3 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 23 other regulations
- Regulations
- 2 issued under this section
Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.
Paragraph (1) shall not apply to regulations filed or issued within 18 months of the date of the enactment of the statutory provision to which the regulation relates.
The Secretary may provide that any regulation may take effect or apply retroactively to prevent abuse.
The Secretary may provide that any regulation may apply retroactively to correct a procedural defect in the issuance of any prior regulation.
The limitation of paragraph (1) shall not apply to any regulation relating to internal Treasury Department policies, practices, or procedures.
The limitation of paragraph (1) may be superseded by a legislative grant from Congress authorizing the Secretary to prescribe the effective date with respect to any regulation.
The Secretary may provide for any taxpayer to elect to apply any regulation before the dates specified in paragraph (1).
The Secretary may prescribe the extent, if any, to which any ruling (including any judicial decision or any administrative determination other than by regulation) relating to the internal revenue laws shall be applied without retroactive effect.
The Secretary shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue.
Except to the extent otherwise provided by this title, any election under this title shall be made at such time and in such manner as the Secretary shall prescribe.
Any temporary regulation issued by the Secretary shall also be issued as a proposed regulation.
Any temporary regulation shall expire within 3 years after the date of issuance of such regulation.
After publication of any proposed or temporary regulation by the Secretary, the Secretary shall submit such regulation to the Chief Counsel for Advocacy of the Small Business Administration for comment on the impact of such regulation on small business. Not later than the date 4 weeks after the date of such submission, the Chief Counsel for Advocacy shall submit comments on such regulation to the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 917; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title I, § 43(b), July 18, 1984, 98 Stat. 558; Pub. L. 100–647, title VI, § 6232(a), Nov. 10, 1988, 102 Stat. 3734; Pub. L. 101–508, title XI, § 11621(a), Nov. 5, 1990, 104 Stat. 1388–503; Pub. L. 104–168, title XI, § 1101(a), July 30, 1996, 110 Stat. 1468; Pub. L. 105–206, title III, § 3704, July 22, 1998, 112 Stat. 777.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7805
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 23 regulations not issued under it
- § 1.101-6 Applicability date.
- § 1.401(a)-4 Optional forms of benefit (before 1994).
- § 1.411(d)-4 Section 411(d)(6) protected benefits.
- § 1.419-1T Treatment of welfare benefit funds. (Temporary)
- § 1.451-8 Advance payments for goods, services, and certain other items.
- § 1.501(a)-1 Exemption from taxation.
- § 1.501(e)-1 Cooperative hospital service organizations.
- § 1.807-4 Adjustment for change in computing reserves.
- § 1.816-1 Life insurance reserves.
- § 1.817A-1 Certain modified guaranteed contracts.
- § 1.860A-1 Effective dates and transition rules.
- § 1.1001-6 Transition from certain interbank offered rates.
- § 1.1275-2 Special rules relating to debt instruments.
- § 1.1563-1 Definition of controlled group of corporations and component members and related concepts.
- § 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations.
- § 1.7702-2 Attained age of the insured under a life insurance contract.
- § 1.9000-1 Statutory provisions.
- § 20.2032-1 Alternate valuation.
- § 31.3504-1 Designation of agent by application.
- § 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
- § 601.106 Appeals functions.
- § 601.201 Rulings and determinations letters.
- § 601.601 Rules and regulations.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 80 GENERAL RULES
- Subchapter A Application of Internal Revenue Laws
Nearby sections
- § 7801 Authority of Department of the Treasury
- § 7802 Internal Revenue Service Oversight Board
- § 7803 Commissioner of Internal Revenue; other officials
- § 7804 Other personnel
- § 7805 Rules and regulations
- § 7806 Construction of title
- § 7807 Rules in effect upon enactment of this title
- § 7808 Depositaries for collections
- § 7809 Deposit of collections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1998—Subsec. (d). Pub. L. 105–206 struck out “by regulations or forms” before “prescribe”.
1996—Subsec. (b). Pub. L. 104–168 struck out “or rulings” after “regulations” in heading and amended text generally. Prior to amendment, text read as follows: “The Secretary may prescribe the extent, if any, to which any ruling or regulation, relating to the internal revenue laws, shall be applied without retroactive effect.”
1990—Subsec. (f). Pub. L. 101–508 substituted heading for one which read “Impact of regulations on small business reviewed” and amended text generally. Prior to amendment, text read as follows: “After the publication of any proposed regulation by the Secretary and before the promulgation of any final regulation by the Secretary which does not supersede a proposed regulation, the Secretary shall submit such regulation to the Administrator of the Small Business Administration for comment on the impact of such regulation on small business. The Administrator shall have 4 weeks from the date of submission to respond.”
1988—Subsecs. (e), (f). Pub. L. 100–647 added subsecs. (e) and (f).
1984—Pub. L. 98–369 added subsec. (d).
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Pub. L. 104–168, title XI, § 1101(b), July 30, 1996, 110 Stat. 1469, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to regulations which relate to statutory provisions enacted on or after the date of the enactment of this Act [July 30, 1996].”
Effective Date of 1990 Amendment
Pub. L. 101–508, title XI, § 11621(b), Nov. 5, 1990, 104 Stat. 1388–504, provided that: “The amendment made by subsection (a) [amending this section] shall apply to regulations issued after the date which is 30 days after the date of the enactment of this Act [Nov. 5, 1990].”
Effective Date of 1988 Amendment
Pub. L. 100–647, title VI, § 6232(b), Nov. 10, 1988, 102 Stat. 3735, provided that: “The amendments made by this section [amending this section] shall apply to any regulation issued after the date which is 10 days after the date of the enactment of this Act [Nov. 10, 1988].”
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 applicable to taxable years ending after July 18, 1984, see section 44 of Pub. L. 98–369, set out as an Effective Date note under section 1271 of this title.
Form 1040SR for Seniors
Pub. L. 115–123, div. D, title II, § 41106, Feb. 9, 2018, 132 Stat. 157, provided that:
“(a) In General.— The Secretary of the Treasury (or the Secretary’s delegate) shall make available a form, to be known as ‘Form 1040SR’, for use by individuals to file the return of tax imposed by chapter 1 of the Internal Revenue Code of 1986. Such form shall be as similar as practicable to Form 1040EZ, except that—“(1) the form shall be available only to individuals who have attained age 65 as of the close of the taxable year,“(2) the form may be used even if income for the taxable year includes—“(A) social security benefits (as defined in section 86(d) of the Internal Revenue Code of 1986),“(B) distributions from qualified retirement plans (as defined in section 4974(c) of such Code), annuities or other such deferred payment arrangements,“(C) interest and dividends, or“(D) capital gains and losses taken into account in determining adjusted net capital gain (as defined in section 1(h)(3) of such Code), and“(3) the form shall be available without regard to the amount of any item of taxable income or the total amount of taxable income for the taxable year.“(b) Effective Date.— The form required by subsection (a) shall be made available for taxable years beginning after the date of the enactment of this Act [Feb. 9, 2018].”
Internet Availability
Pub. L. 105–206, title II, § 2003(d), July 22, 1998, 112 Stat. 725, provided that: “In the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary’s delegate shall establish procedures for all tax forms, instructions, and publications created in the most recent 5-year period to be made available electronically on the Internet in a searchable database at approximately the same time such records are available to the public in paper form. In addition, in the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary’s delegate shall, to the extent practicable, establish procedures for other taxpayer guidance to be made available electronically on the Internet in a searchable database at approximately the same time such guidance is available to the public in paper form.”