C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER F—PROCEDURE AND ADMINISTRATION › PART 301—PROCEDURE AND ADMINISTRATION › subpart ECFR4cc2dbd383b9493 — General Rules

26 C.F.R. § 301.7805-1

Rules and regulations

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(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.

Notes of Decisions
Cited in 4 cases, 1979–2007 · leading case: Sean P. McNamee v. Dep't of the Treasury, Internal Revenue Serv., Docket No. 05-6151-Cv, 488 F.3d 100 (2d Cir. 2007).
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Sean P. McNamee v. Dep't of the Treasury, Internal Revenue Serv., Docket No. 05-6151-Cv, 488 F.3d 100 (2d Cir. 2007). “See 26 C.F.R. § 301.7805-1 . “Because Congress has delegated to the Commissioner the power to promulgate ‘all needful rules and regulations for the enforcement of [the Internal Revenue Code],’ 26 U.”
Comput. Sciences Corp. v. United States, 50 Fed. Cl. 388 (Fed. Cl. 2001). “1086 ; 26 C.F.R. § 301.7805-1 (b). Nevertheless, the Service’s decision to act retroactively must be a rational one and is subject to review for abuse of discretion.”
Cochran Hatchery, Inc. v. Comm'r, 39 T.C.M. 210 (Tax Ct. 1979). · cites it 4× “hand, asserts that petitioner's Form 3115 and the supplemental materials submitted in conjunction with that application did not contain a full and accurate statement of the material facts, that because of the interrelationship between Cochran and Pullets the possibility of a…”
McNamee v. IRS (2d Cir. 2007). “See 26 C.F.R. § 301.7805-1 . "Because Congress 29 has delegated to the Commissioner the power to promulgate 'all 30 needful rules and regulations for the enforcement of [the Internal 31 Revenue Code],' 26 U.”
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