§ 7805.
(b)
Retroactivity of regulations
(1)
In general
Except as otherwise provided in this subsection, no temporary, proposed, or final regulation relating to the internal revenue laws shall apply to any taxable period ending before the earliest of the following dates:
(A)
The date on which such regulation is filed with the Federal Register.
(B)
In the case of any final regulation, the date on which any proposed or temporary regulation to which such final regulation relates was filed with the Federal Register.
(C)
The date on which any notice substantially describing the expected contents of any temporary, proposed, or final regulation is issued to the public.
(2)
Exception for promptly issued regulations
(4)
Correction of procedural defects
(6)
Congressional authorization
(7)
Election to apply retroactively
(8)
Application to rulings
(c)
Preparation and distribution of regulations, forms, stamps, and other matters
(f)
Review of impact of regulations on small business
(1)
Submissions to Small Business Administration
(2)
Consideration of comments
In prescribing any final regulation which supersedes a proposed or temporary regulation which had been submitted under this subsection to the Chief Counsel for Advocacy of the Small Business Administration—
(A)
the Secretary shall consider the comments of the Chief Counsel for Advocacy on such proposed or temporary regulation, and
(B)
the Secretary shall discuss any response to such comments in the preamble of such final regulation.
(3)
Submission of certain final regulations
In the case of the promulgation by the Secretary of any final regulation (other than a temporary regulation) which does not supersede a proposed regulation, the requirements of paragraphs (1) and (2) shall apply; except that—
(A)
the submission under paragraph (1) shall be made at least 4 weeks before the date of such promulgation, and
(B)
the consideration (and discussion) required under paragraph (2) shall be made in connection with the promulgation of such final regulation.
([Aug. 16, 1954, ch. 736], [68A Stat. 917]; [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 98–369, div. A, title I, § 43(b)], July 18, 1984, [98 Stat. 558]; [Pub. L. 100–647, title VI, § 6232(a)], Nov. 10, 1988, [102 Stat. 3734]; [Pub. L. 101–508, title XI, § 11621(a)], Nov. 5, 1990, [104 Stat. 1388–503]; [Pub. L. 104–168, title XI, § 1101(a)], July 30, 1996, [110 Stat. 1468]; [Pub. L. 105–206, title III, § 3704], July 22, 1998, [112 Stat. 777].)