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" SEC. 7805. Rules and regulations — (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 or his delegate shall prescribe all needful... "
Code of Federal Regulations: 1949-1984 - Page 224
1970
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Code of Federal Regulations: Containing a Codification of Documents of ...

1963 - 376 pages
...and 18(J), Hawaii Omnibus Act (74 Stat. 416)) § 45.7805 Statutory provisions; rules and regulations. SEC. 7805. Rules and regulations — (a) Authorization....internal revenue. (b) Retroactivity of regulations or nilings. The Secretary or his delegate may prescribe the extent, if any, to which any ruling or regulations,...
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The Code of Federal Regulations of the United States of America

1974 - 436 pages
...In gross Income and shall be exempt from taxation under this subtitle. • • • • • SUBTITLE F — PROCEDURE AND ADMINISTRATION • • • •...alteration of law In relation to internal revenue. §510.103 (b) RetToactlvlty of regulations or rulings. The Secretary or his delegate may prescribe...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 628 pages
...amended by TD 6668, 28 FR 7732, July 30, 1963] § 47.7805 Statutory provisions ; rules and regulations. SEC. 7805 Rules and regulations — (a) Authorization....alteration of law in relation to Internal revenue. (b) Retroaetivity of regulations or rulings. The Secretary or his delegate may prescribe the extent, If...
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The Code of Federal Regulations of the United States of America

1978 - 780 pages
...44.7805 § 44.7805 Statutory provisions; rules and regulations. SEC. 7805. Rules and regulations— tu) Authorization. Except where such authority is expressly...alteration of law in relation to internal revenue. (b) lii-tniactivity of regulations or rulings. The Secretary or his delegate may prescribe the extent,...
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The Code of Federal Regulations of the United States of America

1974 - 388 pages
...and regulations. SEC. 7805. Rules and regulations — (^Authorization. Except where such authority IB expressly given by this title to any person other...alteration of law In relation to Internal revenue. (b) itctroactivity of regulations or rulings. The Secretary or his delegate may prescribe the extent. If...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1974 - 676 pages
...this title to any person other than an officer or employee of the Treasury Department, the 8ecretary or his delegate shall prescribe all needful rules...internal revenue. (b) Retroactivity of regulations or ridtags. The Secretary or his delegate may prescribe the extent, If any, to which any ruling or regulations,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 420 pages
...title to any person other than an officer or employee of the Treasury Department, the Secretary or hia delegate shall prescribe all needful rules and regulations...alteration of law in relation to internal revenue. (b) Betrocctirity of reputations or rulingi. The Secretary or his delegate may prescrtbe the extent. if...
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The Code of Federal Regulations of the United States of America

1977 - 744 pages
...title shall not be deetied to exclude other things otherwise within the meaning of the term defined. and regulations for the enforcement of this title,...alteration of law in relation to internal revenue. (b) Ki'triiactiritv of regulations or rulings. The Secretary or his delegate may prescribe the extent,...
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The Code of Federal Regulations of the United States of America

1971 - 608 pages
...Treasury Department, the Secretary or his 20 Chap. I — Int. Rev. Serv., Dept. of the Treas. 41.7805-1 delegate shall prescribe all needful rules and regulations...as may be necessary by reason of any alteration of Jaw in relation to Internal revenue. (b) Retroactivity of regulations or rulings. The Secretary or...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1961 - 1668 pages
...1960-2, 686]] § 45.7805 STATUTORY PROVISIONS ; RULES AND REGULATIONS. SEC. 7805. RULES AXD REGULATION'S. (a) AUTHORIZATION. — Except where such authority...internal revenue. (b) RETROACTIVITY OF REGULATIONS OB RULINGS. — The Secretary or his delegate may prescribe the extent, if any, to which any ruling...
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