 | United States. Tax Court - 1967 - 786 pages
...relation to Internal revenne. (b) RITKOACTIVITY OF REGULATIONS OR RULINGS. — The Secretary or hla delegate may prescribe the extent, If any, to which...laws, shall be applied without retroactive effect. active effect. We reject petitioners' contention which is based upon the date of promulgation of the... | |
 | 1978 - 780 pages
...47.7805 [TD 6589, 27 FR 1088, Feb. 7, 1962, as amended by TD 6668. 28 FR 7732, July 30, 1963] § 47.7805 Statutory provisions: rules and regulations. SEC....the instructions, regulations, directions, forms, bU.nks. stamps, and other matters pertaining to the assessment and collection of internal revenue.... | |
 | 1961 - 422 pages
...rise to such action. The venue of any such action shall be the same as under existing law. § 301.7805 Statutory provisions; rules and regulations. SEC....retroactive effect. (c) Preparation and distribution oj regulations, farms, stamps, and other matters. The Secretary or his delegate shall prepare and distribute... | |
 | 1968 - 416 pages
...under this subtitle. • • • • * SUBTITLE F — PROCEDURE AND ADMINISTRATION » • • • • SEC. 7805. Rules and. regulations — (a) Authorization....relating to the internal revenue laws, shall be applied witnout retroactive effect. (b) Internal Revenue. Code of 1939. Any reference in §§ 504301 to 504.121... | |
 | 1990 - 216 pages
...F— PROCEDURE AND ADMINISTRATION 26 CFR Ch. I (4-1-90 Edition) SEC. 7805. Rules and regulations-la.) Authorization. Except where such authority is expressly...laws, shall be applied without retroactive effect. (b) Internal Revenue Code of 1939. Any reference in §§ 509.101 to 509.122 to any provision of the... | |
 | 1980 - 476 pages
...this subtitle. SUBTITLE P— PROCEDURE AND ADMINISTRATION SEC. 7805. Rules and regulations— <л1 Authorization. Except where such authority Is expressly...laws, shall be applied without retroactive effect. (b) Internal Revenue Code of 1939. Any reference in §§ 510.101 to 510.120 to any provision of the... | |
 | 1977 - 744 pages
...1960] § 46.7805 Statutory provisions; rules and regulations. SEC. 7805. Hules and regulations— la.) Authorization. Except where such authority is expressly...relating to the internal revenue laws, shall be applied withe"' retroactive effect. (c) Preparation and distribution of reputations, forms, stamps, and other... | |
 | 1976 - 676 pages
...Secretary or hie delegate shall prescribe all needful rules and regulations for the enforcement of thle title, Including all rules and regulations as may...retroactive effect. (c) Preparation and distribution of regulation», forms, stamps, and other matten. The Se'cretary or his delegate ehall prepare and distribute... | |
 | 1974 - 388 pages
...be necessary by reason of any alteration of law In relation to Internal revenue. (b) itctroactivity of regulations or rulings. The Secretary or his delegate...the Internal revenue laws, shall be applied without rétroactive effect. (c) Preparation and distribution of regulations, forms, stamps, and other matter*.... | |
 | 1976 - 420 pages
...internal revenue. (b) Betrocctirity of reputations or rulingi. The Secretary or his delegate may prescrtbe the extent. if any. to which any ruling or regulation,...Preparation and distribution of regulations, forms, stampt, and other matters. The Secretary or his delegate shall prepare and distribute all the instructions,... | |
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Department, the Secretary or his delegate 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. 
