Implements § 7805Open in workspace
Reg. § 31.7805-1 Promulgation of regulations.
26 CFR § 31.7805-1eCFR, current through 2026-07-14
In pursuance of section of the Internal Revenue Code of 1954, the foregoing regulations are hereby prescribed. (See § of subpart A of the regulations in this part relating to the scope of the regulations.)
Source: decipher.legal/cfr/26/31.7805-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14