Internal Revenue Code · 26 U.S.C.
§ 7807. Rules in effect upon enactment of this title
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. § 7807
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 2 subsections · 266 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 6 other regulations
Until regulations are promulgated under any provision of this title which depends for its application upon the promulgation of regulations (or which is to be applied in such manner as may be prescribed by regulations) all instructions, rules or regulations which are in effect immediately prior to the enactment of this title shall, to the extent such instructions, rules, or regulations could be prescribed as regulations under authority of such provision, be applied as if promulgated as regulations under such provision.
Any provision of this title which refers to the application of any portion of this title to a prior period (or which depends upon the application to a prior period of any portion of this title) shall, when appropriate and consistent with the purpose of such provision, be deemed to refer to (or depend upon the application of) the corresponding provision of the Internal Revenue Code of 1939 or of such other internal revenue laws as were applicable to the prior period.
If an election or other act under the provisions of the Internal Revenue Code of 1939 would, if this title had not been enacted, be given effect for a period subsequent to the date of enactment of this title, and if corresponding provisions are contained in this title, such election or other act shall be given effect under the corresponding provisions of this title.
(Aug. 16, 1954, ch. 736, 68A Stat. 917.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 6 regulations not issued under it
- § 1.173-1 Circulation expenditures.
- § 1.266-1 Taxes and carrying charges chargeable to capital account and treated as capital items.
- § 1.481-2 Limitation on tax.
- § 1.612-3 Depletion; treatment of bonus and advanced royalty.
- § 1.612-4 Charges to capital and to expense in case of oil and gas wells.
- § 1.1321-1 Involuntary liquidation of lifo inventories.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 80 GENERAL RULES
- Subchapter A Application of Internal Revenue Laws
Nearby sections
- § 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
- § 7810 Revolving fund for redemption of real property
- § 7811 Taxpayer Assistance Orders
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
The Internal Revenue Code of 1939, referred to in subsec. (b), is act Feb. 10, 1939, ch. 2, 53 Stat. 1. Prior to the enactment of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the 1939 Code was classified to former Title 26, Internal Revenue Code. The Internal Revenue Code of 1954 was redesignated The Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title.