# Treas. Reg. § 31.7805-1: Promulgation of regulations.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.7805-1>. Interprets 26 U.S.C. § 7805.

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.)