In pursuance of section 7805 of the Internal Revenue Code of 1954, the foregoing regulations are hereby prescribed. (See § 31.0-3 of subpart A of the regulations in this part relating to the scope of the regulations.)
Cross-references to the CFR
31.0-3
26 C.F.R. § 31.7805-1: Promulgation of regulations. | Justis AI