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Index  » Subchapter C  » Reg. 31.7805-1

Reg. 31.7805-1
Promulgation of regulations

January 1, 2023

§ 31.7701-2 « Browse » § 32.1

See related I.R.C. 7805

Treas. Reg. § 31.7805-1.  Promulgation of regulations

In pursuance of section 7805 of the Internal Revenue Code of 1954, the foregoing regulations are hereby prescribed. (See ยง 31.0-3 of subpart A of the regulations in this part relating to the scope of the regulations.)


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