C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

26 C.F.R. § 31.7805-1

Promulgation of regulations

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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.)

Notes of Decisions
Cited in 1 case, 1988–1988 · leading case: United States v. Harvis Constr. Co., 857 F.2d 1360 (9th Cir. 1988).
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United States v. Harvis Constr. Co., 857 F.2d 1360 (9th Cir. 1988). “26 C.F.R. § 31.7805-1 . As such, it has the force of law.”
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