 | 1970 - 432 pages
...reason of any alteration of law in relation to Internal revenue. (b) Retroactivity of regulations от rulings. The Secretary or his delegate may prescribe...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... | |
 | 1970 - 448 pages
...any alteration of law in relation to internal revenue. (b) Retroacttvity of regulations or ruling* The Secretary or his delegate may prescribe the extent....laws, shall be applied without retroactive effect. • • » • • (b) Internal Revenue Code of 1939. Any reference in §§ 509.101 to 509.122 to any... | |
 | 1971 - 830 pages
...of any such action shall be the same as under existing law. provisions ; rules § 301.7805 Statutory and regulations. SEC. 7805. Rules and regulations...laws, shall be applied without retroactive effect. (c) Prepatation and distribution of regulations, forms, stamps, and other matters. The Secretary or his... | |
 | 1971 - 432 pages
...regulations for the enforcement of this title, Including all rules and regulations as may be necessary ay reason of any alteration of law in relation to Internal...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... | |
 | United States. Tax Court - 1977 - 1096 pages
...unless he affirmatively exercises his discretion to make it prospective only. Section 7805(b) provides: (b) RETROACTIVITY OF REGULATIONS OR RULINGS. — The...laws, shall be applied without retroactive effect. The statute assumed substantially its present form in section 506 of the Revenue Act of 1934 (48 Stat.... | |
 | United States. Tax Court - 1979 - 1248 pages
...reason of any alteration of law in relation to internal revenue. »>SEC. 7805. RULES AND REGULATIONS. (b) RETROACTIVITY OF REGULATIONS OR RULINGS.— The...laws, shall be applied without retroactive effect. 21For example, sec. 53.4940-1(0(1), Foundation Excise Tax Regs., provides that a qualifying distribution... | |
 | United States. Tax Court - 1978 - 1174 pages
...the work of other employees, or highly compensated 'SEC. 7805. RULES AND REGULATIONS. (b) RETROAmviTY OF REGULATIONS OR RULINGS.— The Secretary or his...laws, shall be applied without retroactive effect. • employees." This violates the requirements of section 401(a)(3XB), as then in effect.2 Since the... | |
 | United States. Tax Court - 1970 - 1868 pages
...any private shareholder. * Sec. 7805 (b) provides : (b) RBTKOACTIVITT OP REGULATIONS OR RULINOS. — The Secretary or his delegate may prescribe the extent,...laws, shall be applied without retroactive effect. petitioner was an exempt social club within the purview of section 501 (c) (7). Respondent, on the... | |
 | United States. Tax Court - 1978 - 1134 pages
...* " 5SEC. 7805. RULES AND REGULATIONS. (b) RETROAcnvrnr OF REGULATIONS OR RULINGS.— The Secretary may prescribe the extent, if any, to which any ruling...laws, shall be applied without retroactive effect. "26 CFR sec. 601.601(d)(2)(v)(c) (1977), reads, in part, as follows: "Where Revenue Rulings revoke... | |
 | United States. Tax Court - 1984 - 1120 pages
...7805(b) reads as follows: SBC. 7805<b). RETROACTIVITY or REGULATIONS OR RULINGS. — The Secretary may prescribe the extent, if any, to which any ruling...laws, shall be applied without retroactive effect the release of the proposed regulation. Hence, we fail to see how petitioner could not have received... | |
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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. 
