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... 7805 *** PART 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Par . 9. The authority citation for part 31 is amended by removing the entry for §31.6081 ( a ) -1T to read in part as follows : Authority : 26 U.S.C. 7805 ...
... 7805 and 5 U.S.C. 301 , 26 CFR parts 1 , 31 , 35 , 36 , 40 , 301 and 601 are amended as follows : Paragraph 1. The authority citation for part 1 continues to read in part as follows : Authority : 26 U.S.C. 7805 *** §1.6302-1 [ Amended ] ...
... 7805 of the Internal Revenue Code of 1954 ( 98 Stat . 916 , 26 U.S.C.103 ( n ) ; 68A Stat . 917 , 26 U.S.C. 7805 ) ; sec . 644 ( b ) of the Tax Reform Act of 1984 ( 98 Stat . 940 ) ; secs . 103 ( n ) and 7805 of the Internal Revenue ...
... 7805 ( b ) . A taxpayer who requests the application of § 7805 ( b ) in a separate letter ruling request has the right to a conference in the national office as explained in sections 11.02 , 11.04 , and 11.05 of this revenue procedure ...