I.R.C. § 7805(a) Authorization
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.
I.R.C. § 7805(b) Retroactivity Of Regulations
I.R.C. § 7805(b)(1) In General
Except as otherwise provided in this subsection, no temporary, proposed, or final
regulation relating to the internal revenue laws shall apply to any taxable period
ending before the earliest of the following dates:
I.R.C. § 7805(b)(1)(B)
In the case of any final regulation, the date on which any proposed or temporary
regulation to which
such final regulation relates was filed with the Federal Register.
I.R.C. § 7805(b)(1)(C)
The date on which any notice substantially
describing the expected contents of any temporary, proposed, or final regulation
is issued to the public.
I.R.C. § 7805(b)(2) Exception For Promptly Issued Regulations
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.
I.R.C. § 7805(b)(3) Prevention Of Abuse
The Secretary may provide that any regulation may take effect or apply retroactively
to prevent abuse.
I.R.C. § 7805(b)(4) Correction Of Procedural Defects
The Secretary may provide that any regulation may apply retroactively to correct
a procedural defect in the issuance of any prior regulation.
I.R.C. § 7805(b)(5) Internal Regulations
The limitation of paragraph (1) shall not apply to any regulation relating to internal Treasury Department policies,
practices, or procedures.
I.R.C. § 7805(b)(6) Congressional Authorization
The limitation of paragraph (1) may be superseded by a legislative grant from Congress authorizing the Secretary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.
I.R.C. § 7805(b)(7) Election To Apply Retroactively
The Secretary may provide for any taxpayer to elect to apply any regulation before
the dates specified in paragraph (1).
I.R.C. § 7805(b)(8) Application To Rulings
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.
I.R.C. § 7805(c) Preparation And Distribution Of Regulations, Forms, Stamps, And Other Matters
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.
I.R.C. § 7805(d) Manner Of Making Elections Prescribed By Secretary
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.
I.R.C. § 7805(e) Temporary Regulations
I.R.C. § 7805(e)(1) Issuance
Any temporary regulation issued by the Secretary shall also be issued as a proposed
I.R.C. § 7805(e)(2) 3-Year Duration
Any temporary regulation shall expire within 3 years after the date of issuance
of such regulation.
I.R.C. § 7805(f) Review Of Impact Of Regulations On Small Business
I.R.C. § 7805(f)(1) Submissions To Small Business Administration
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.
I.R.C. § 7805(f)(2) Consideration Of Comments
In prescribing any final regulation which supersedes a proposed or temporary regulation
which had been submitted under this subsection to the Chief Counsel for Advocacy
of the Small Business Administration--
I.R.C. § 7805(f)(2)(A)
the Secretary shall consider the comments of the Chief Counsel for Advocacy on such
proposed or temporary regulation, and
I.R.C. § 7805(f)(2)(B)
the Secretary shall discuss any response to such comments in the preamble of such
I.R.C. § 7805(f)(3) Submission Of Certain Final Regulations
In the case of the promulgation by the Secretary of any final regulation (other
than a temporary regulation) which does not supersede a proposed regulation, the
requirements of paragraphs (1) and (2) shall apply; except
I.R.C. § 7805(f)(3)(A)
the submission under paragraph (1) shall be made at least 4 weeks before the date of such promulgation, and
I.R.C. § 7805(f)(3)(B)
the consideration (and discussion)
required under paragraph (2) shall be made in connection with the promulgation of such final regulation.
(Aug. 16, 1954, ch. 736, 68A Stat. 917; Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), 90 Stat. 1834; July 18, 1984, Pub. L. 98-369, div. A, title I, Sec. 43(b), 98 Stat. 558; Nov. 10, 1988, Pub. L. 100-647, title VI, Sec. 6232(a), 102 Stat. 3734; Nov. 5, 1990, Pub. L. 101-508, title XI, Sec. 11621(a), 104 Stat. 1388-503; Pub. L. 105-206, title III, Sec. 3704, July 22, 1998, 112 Stat 685.)
1998 - Subsec. (d). Pub. L. 105-206, Sec. 3704 amended subsec. (d) by deleting “by regulations or forms”.
1996 - Subsec. (b). Pub. L. 104-168 revised subsec. (b).
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.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by section 3704 of Pub. L. 105-206 effective as of the date of enactment [enacted: July 22, 1998].
EFFECTIVE DATE OF 1996 AMENDMENT
Section 1101(b) of Pub. L. 104-168 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
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11621(b) of Pub. L. 101-508 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
Section 6232(b) of Pub. L. 100-647 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.
Departmental regulations, see section 301 of Title 5, Government Organization and
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in title 18 section 3613.