 | 1974 - 652 pages
...delegate may prescribe the extent, if any. to which any ruling or regulation, relating to the Interna1 revenue laws, shall be applied without retroactive...stamps, and other matters. The Secretary or his delegate sha1l prepare and distribute all the Instructions, regulations, directions, forms, blanks, stamps,... | |
 | United States. Internal Revenue Service - 1956 - 1348 pages
...exempt from taxation under this subtitle. ******* SUBTITLE F. — PROCEDURE AND ADMINISTRATION ******* SEC. 7805. RULES AND REGULATIONS. (a) AUTHORIZATION....laws, shall be applied without retroactive effect. • *•*•** (b) Internal Revenue Code of 1939. — Any reference in this Treasury Decision to any... | |
 | United States. Internal Revenue Service - 1959 - 1390 pages
...REGULATIONS OR RULINGS. — The Secretary or his delegate may prescribe the extent, if any, to which the sintering and nodullzing of phosphate rock. (d) APPLICATION OF PERCENTAGE DEPLETION RATES TO rfll the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining... | |
 | 1960 - 510 pages
...taxation under this subtitle. STTBTITLE F — PROCEDURE AND ADMINISTRATION • • • • • SBC. 7805. Rules and regulations — (a) Authorization....laws, shall be applied without retroactive effect. • • • • • Internal Revenue Code of 1939. Any reference in §§ 511.101 to 511.123 to... | |
 | United States. Supreme Court - 1965 - 942 pages
...Section 7805 (b) provides: "Retroactivity of Regulations or Rulings. — The Secretary [of the Treasury] or his delegate may prescribe the extent, if any,...laws, shall be applied without retroactive effect." " In Caulkins the Tax Court allowed capital gains treatment of the full amount received by the taxpayer... | |
 | 1968 - 750 pages
...be necessary by reason of any alteration of law in relation to internal revenue. (b) Retroactlvity of regulations or rulings. The Secretary or his delegate...laws, shall be applied without retroactive effect. • • • • • (b) Internal Revenue Code of 1939. Any reference in §§ 509.101 to 509.122 to... | |
 | United States. Internal Revenue Service - 1978 - 630 pages
...exempt from Federal income tax by reason of section 501 (a) . Section 7805(b) of the Code provides that When section 7805 (b) of the Code is applied in the revocation of an organization's exemption letter,... | |
 | United States. Tax Court - 1997 - 798 pages
...follows: SEC. 7805. RULES AND REGULATIONS. (b) RETROACTIVITY OF REGULATIONS OR RULINGS.— The Secretary may prescribe the extent, if any, to which any ruling...laws, shall be applied without retroactive effect. This provision was extensively revised by sec. llOHa) of the Taxpayer Bill of Rights 2, Pub. L. 104-168,... | |
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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. 
