# 26 CFR § 301.7805-1: Rules and regulations

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7805-1

## Section

- **Citation:** 26 CFR § 301.7805-1
- **Heading:** Rules and regulations
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION > PART 301—PROCEDURE AND ADMINISTRATION > General Rules > Application of Internal Revenue Laws

## Text

(a) Issuance. The Commissioner, with the approval of the Secretary, shall prescribe all needful rules and regulations for the enforcement of the Code (except where this authority is expressly given by the Code to any person other than an officer or employee of the Treasury Department), including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.
(b) Retroactivity. The Commissioner, with the approval of the Secretary, may prescribe the extent, if any, to which any regulation or Treasury decision relating to the internal revenue laws shall be applied without retroactive effect. The Commissioner may prescribe the extent, if any, to which any ruling relating to the internal revenue laws, issued by or pursuant to authorization from him, shall be applied without retroactive effect.
(c) Preparation and distribution of regulations, forms, stamps, and other matters. The Commissioner, under the direction of the Secretary, shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue.

## Nearby sections

- [26 CFR § 301.7803-1 § 301.7803-1 Security bonds covering personnel of the Internal Revenue Service.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7803-1.md)
- [26 CFR § 301.7803-2 § 301.7803-2 Internal Revenue Service Independent Office of Appeals resolution of Federal tax controversies without litigation.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7803-2.md)
- [26 CFR § 301.7803-3 § 301.7803-3 Requests for referral to the Internal Revenue Service Independent Office of Appeals following the issuance of a notice of deficiency.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7803-3.md)
- [26 CFR § 301.7805-1 § 301.7805-1 Rules and regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7805-1.md)
- [26 CFR § 301.7811-1 § 301.7811-1 Taxpayer assistance orders.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7811-1.md)
- [26 CFR § 301.9000-1 § 301.9000-1 Definitions when used in §§ 301.9000-1 through 301.9000-6.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-1.md)
- [26 CFR § 301.9000-2 § 301.9000-2 Considerations in responding to a request or demand for IRS records or information.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-2.md)
- [26 CFR § 301.9000-3 § 301.9000-3 Testimony authorizations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-3.md)
- [26 CFR § 301.9000-4 § 301.9000-4 Procedure in the event of a request or demand for IRS records or information.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-4.md)
- [26 CFR § 301.9000-5 § 301.9000-5 Written statement required for requests or demands in non-IRS matters.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-5.md)
- [26 CFR § 301.9000-6 § 301.9000-6 Examples.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-6.md)
- [26 CFR § 301.9000-7 § 301.9000-7 Effective date.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9000-7.md)
- [26 CFR § 301.9001 § 301.9001 Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9001.md)
- [26 CFR § 301.9001-1 § 301.9001-1 Collection of fee.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.9001-1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7805-1. Check the current official text before relying on it. Not legal advice.