[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7805-1]

[Page 681]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                              General Rules
 
Sec. 301.7805-1  Rules and regulations.

    (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.