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Title 26, Internal Revenue CodeRelease 119-110

§7807 Rules in Effect Upon Enactment of This Title

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 80 — GENERAL RULES › Subchapter A — Application of Internal Revenue Laws › § 7807

Last updated Sep 22, 2026|Official source

Summary

Keeps old IRS instructions, rules, and regulations working until new rules are created under this title. If an old rule could have been issued under a new rule, it must be treated as if it were that new rule. If a part of this title talks about applying rules to earlier time periods, it can mean the matching rule from the Internal Revenue Code of 1939 or other earlier tax laws for that time, when that fits the purpose. If someone made an election or took an action under the Internal Revenue Code of 1939 that would still matter after the date of enactment of this title, and this title has a matching rule, that election or action must be treated under the matching rule in this title.

Full Legal Text

Title 26, §7807

Internal Revenue Code, Source: USLM XML via OLRC

(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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The Internal Revenue Code of 1939, referred to in subsec. (b), is act Feb. 10, 1939, ch. 2, 53 Stat. 1. 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, § 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7807

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110