CH. 8 0—GENERAL RULES
917
sentence gave rise to such action. The venue of any such action shall be the same as under existing law. SEC. 7805. RULES AND REGULATIONS.
(a) AUTHORIZATION.—Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue. (b)
RETROACTIVITY OF REGULATIONS OR R U L I N G S. — The Secretary
or his delegate may prescribe the extent, if any, to which any ruling or regulation, relating to the internal revenue laws, shall be applied without retroactive effect. (c) PREPARATION AND DISTRIBUTION OF REGULATIONS, FORMS, STAMPS, AND OTHER M A T T E R S. — The Secretary or his delegate shall
prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue. SEC. 7806. CONSTRUCTION OF TITLE.
(a) CROSS R E F E R E N C E S. — The cross references in this title to other portions of the title, or other provisions of law, where the word "see" is used, are made only for convenience, and shall be given no legal effect. (b) ARRANGEMENT AND CLASSIFICATION.—No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect. The preceding sentence also applies to the sidenotes and ancillary tables contained in the various prints of this Act before its enactment into law. SEC. 7807. RULES IN EFFECT UPON ENACTMENT OF THIS TITLE. (a) INTERIM PROVISION FOR ADMINISTRATION OF TITLE.—Until reg-
ulations 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 T H I S TITLE CORRESPONDING TO PRIOR INTERNAL REVENUE LAWS.— (1) R E F E R E N C E TO LAW APPLICABLE TO PRIOR PERIOD.—Any pro-
vision 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. § 7807(b)(1)
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