26 C.F.R. § 31.7805-1 Promulgation of regulations.
Title 26 - Internal Revenue
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.)
Title 26: Internal Revenue
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)
§ 31.7805-1 Promulgation of regulations.
