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Title 26 — Internal Revenue CodeRelease 119-73not60

§7807 Rules in Effect Upon Enactment of This Title

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

Last updated Apr 5, 2026|Official source

Summary

Keep using the old instructions, rules, or regulations that were in effect right before this title became law until new regulations are created. If the new title needs regulations, the old ones must be treated as if they were the new regulations when they can be used that way. When the title talks about applying rules to earlier periods, use the matching parts of the Internal Revenue Code of 1939 or other older tax laws if that fits. If someone made a choice or took an action under the 1939 Code that would still matter after this title started, that choice or action will count under the matching part of this title.

Full Legal Text

Title 26, §7807

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)(1)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)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

Apr 5, 2026

Release point: 119-73not60