 | Administrative law - 1939 - 1522 pages
...law. The Commissioner may make all such regulations, not otherwise provided for, as may have become necessary by reason of any alteration of law in relation...Retroactivity of regulations or rulings. The Secretary, or the Commissioner with the approval of the Secretary, may prescribe the extent, if any, to which any... | |
 | Administrative law - 1940 - 1806 pages
...law. The Commissioner may make all such regulations, not otherwise provided for, as may have become necessary by reason of any alteration of law In relation...Retroactivity of regulations or rulings. The Secretary, or the Commissioner with the approval of the Secretary, may prescribe the extent, if any, to which any... | |
 | United States. Tax Court - Law reports, digests, etc - 1967 - 786 pages
...title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations...Including all rules and regulations as may be necessary bj reason of any alteration of law In relation to Internal revenne. (b) RITKOACTIVITY OF REGULATIONS... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...— The Commissioner m ay m ake all such regulations, not otherwise provided for, as may have become necessary by reason of any alteration of law in relation...RETROACTIVITY OF REGULATIONS OR RULINGS. — The Secretary, or the Commissioner with the approval of the Secretary, may prescribe the extent, if any, to which any... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...— The Commissioner may make all such regulations, not otherwise provided for, as may have become necessary by reason of any alteration of law in relation...RETROACTIVITY OF REGULATIONS OR RULINGS. — The Secretary, or the Commissioner with the approval of the Secretary, may prescribe the extent, if any, to which any... | |
 | Administrative law - 1998 - 212 pages
...title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations...laws, shall be applied without retroactive effect. (b) Internal Revenue Code of 1939. Any reference in §§509.101 to 509.122 to any provision of the... | |
 | Administrative law - 1974 - 652 pages
...title to any person other than an officer or employee of tEe Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations...to which any ruling or regulation, relating to the Interna1 revenue laws, shall be applied without retroactive effect. (c) Preparation and distribution... | |
 | Administrative law - 1980 - 476 pages
...all needful rules and regulations for the enforcement of this Chapter I — Internal Revenue Service title, including all rules and regulations as may...laws, shall be applied without retroactive effect. (b) Internal Revenue Code of 1939. Any reference in §§509.101 to 509.122 to any provision of the... | |
 | Administrative law - 1969 - 850 pages
...title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations...prescribe the extent, if any, to which any ruling or regulations, relating to the internal revenue laws, shall be applied without retroactive effect. (c)... | |
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Rules and regulations — (a) Authorization. Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations... 
