
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7807]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                        CHAPTER 80--GENERAL RULES
 
           Subchapter A--Application of Internal Revenue Laws
 
Sec. 7807. Rules in effect upon enactment of this title


(a) Interim provision for administration of title

    Until regulations are promulgated under any provision of this title 
which depends for its application upon the promulgation of regulations 
(or which is to be applied in such manner as may be prescribed by 
regulations) all instructions, rules or regulations which are in effect 
immediately prior to the enactment of this title shall, to the extent 
such instructions, rules, or regulations could be prescribed as 
regulations under authority of such provision, be applied as if 
promulgated as regulations under such provision.

(b) Provisions of this title corresponding to prior internal revenue 
        laws

           (1) Reference to law applicable to prior period

        Any provision of this title which refers to the application of 
    any portion of this title to a prior period (or which depends upon 
    the application to a prior period of any portion of this title) 
    shall, when appropriate and consistent with the purpose of such 
    provision, be deemed to refer to (or depend upon the application of) 
    the corresponding provision of the Internal Revenue Code of 1939 or 
    of such other internal revenue laws as were applicable to the prior 
    period.

                     (2) Elections or other acts

        If an election or other act under the provisions of the Internal 
    Revenue Code of 1939 would, if this title had not been enacted, be 
    given effect for a period subsequent to the date of enactment of 
    this title, and if corresponding provisions are contained in this 
    title, such election or other act shall be given effect under the 
    corresponding provisions of this title.

(Aug. 16, 1954, ch. 736, 68A Stat. 917.)

                       References in Text

    The Internal Revenue Code of 1939, referred to in subsec. (b), is 
act Feb. 10, 1939, ch. 2, 53 Stat. 1, as amended. Prior to the enactment 
of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the 1939 
Code was classified to former Title 26, Internal Revenue Code. The 
Internal Revenue Code of 1954 was redesignated The Internal Revenue Code 
of 1986 by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095. For 
table of comparisons of the 1939 Code to the 1986 Code, see Table I 
preceding section 1 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 481 of this title.
