§ 7801. Authority of Department of the Treasury
9,193 words·~42 min read·
/usc/title-26/section-7801A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Powers and duties of Secretary
(1)In general Except as otherwise expressly provided by law, the administration and enforcement of this title shall be performed by or under the supervision of the Secretary of the Treasury.
(2)Administration and enforcement of certain provisions by Attorney General
(A)In general The administration and enforcement of the following provisions of this title shall be performed by or under the supervision of the Attorney General; and the term “Secretary” or “Secretary of the Treasury” shall, when applied to those provisions, mean the Attorney General; and the term “internal revenue officer” shall, when applied to those provisions, mean any officer of the Bureau of Alcohol, Tobacco, Firearms, and Explosives so designated by the Attorney General:
(i)Chapter 53.
(ii)Chapters 61 through 80, to the extent such chapters relate to the enforcement and administration of the provisions referred to in clause (i).
(B)Use of existing rulings and interpretations Nothing in the Homeland Security Act of 2002 alters or repeals the rulings and interpretations of the Bureau of Alcohol, Tobacco, and Firearms in effect on the effective date of such Act, which concern the provisions of this title referred to in subparagraph (A). The Attorney General shall consult with the Secretary to achieve uniformity and consistency in administering provisions under chapter 53 of title 26, United States Code.
[(b) Repealed. Pub. L. 97–258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1078]
(c)Functions of Department of Justice unaffected Nothing in this section or section 301(f) of title 31 shall be considered to affect the duties, powers, or functions imposed upon, or vested in, the Department of Justice, or any officer thereof, by law existing on May 10, 1934.
(Aug. 16, 1954, ch. 736, 68A Stat. 915; Pub. L. 86–368, § 1, Sept. 22, 1959, 73 Stat. 647; Pub. L. 88–426, title III, § 305(39), Aug. 14, 1964, 78 Stat. 427; Pub. L. 94–455, title XIX, § 1906(b)(13)(B), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–258, §§ 2(f)(1), 5(b), Sept. 13, 1982, 96 Stat. 1059, 1068, 1078; Pub. L. 107–296, title XI, § 1112(k), Nov. 25, 2002, 116 Stat. 2277; Pub. L. 115–141, div. U, title IV, § 401(a)(333), Mar. 23, 2018, 132 Stat. 1200.)
Connections362 cite this · traces to 24
Cited by 362 sections · top 60
public-private-law
- Public Law 116-260Consolidated Appropriations Act, 2021
- Public Law 115-141Consolidated Appropriations Act, 2018
- Public Law 117-328Consolidated Appropriations Act, 2023
- Public Law 114-113Consolidated Appropriations Act, 2016
- Public Law 113-235Consolidated and Further Continuing Appropriations Act, 2015
- Public Law 113-76Consolidated Appropriations Act, 2014
- Public Law 117-103Consolidated Appropriations Act, 2022
- Public Law 116-6Consolidated Appropriations Act, 2019
- Public Law 116-93Consolidated Appropriations Act, 2020
- Public Law 116-25Taxpayer First Act
statutes-at-large
- Public Law 104–133To amend the Indian Self-Determination and Education Assistance Act to extend for two months the authority for promulgating regulations under the Act
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 115–141To amend the State Department Basic Authorities Act of 1956 to include severe forms of trafficking in persons within the definition of transnational organized crime for purposes of the rewards program of the Department of State, and for other purposes
- Public Law 114–113Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2016, and for other purposes
- Public Law 116–6
- Public Law 101–508To provide for reconciliation pursuant to section 4 of the concurrent resolution on the budget for fiscal year 1991
- Public Law 110–234To provide for the continuation of agricultural programs through fiscal year 2012, and for other purposes
- Public Law 109–115Making appropriations for the Departments of Transportation, Treasury, and Housing and Urban Development, the Judiciary, District of Columbia, and independent agencies for the fiscal year ending September 30, 2006, and for other purposes
- Public Law 94–568To amend the Internal Revenue Code of 1954 with respect to the tax treatment of social clubs and certain other membership organizations, to provide for a study of tax incentives for recycling, and for other purposes
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 117–103Making consolidated appropriations for the fiscal year ending September 30, 2022, and for providing emergency assistance for the situation in Ukraine, and for other purposes
- Public Law 110–246To provide for the continuation of agricultural and other programs of the Department of Agriculture through fiscal year 2012, and for other purposes
- Public Law 106–58Making appropriations for the Treasury Department, the United States Postal Service, the Executive Office of the President, and certain Independent Agencies, for the fiscal year ending September 30, 2000, and for other purposes
- Public Law 116–260Making consolidated appropriations for the fiscal year ending September 30, 2021, providing coronavirus emergency response and relief, and for other purposes
U.S. Code
register
- Rules and RegulationsFinal rule
- NoticesNotice of proposed new system of records
- Rules and RegulationsNotice; request for comment
- Proposed RulesNotice of proposed rulemaking; request for comment
- NoticesNotice of proposed new system of records
- Rules and RegulationsNotice of Alteration to an existing Privacy Act system of records
- Proposed RulesNotice of proposed rulemaking; request for comment
- Rules and RegulationsNotice of systems of records
- NoticesNotice of proposed rulemaking
- NoticesDEPARTMENT OF THE TREASURY
- Proposed RulesNotice of proposed rulemaking
- Rules and RegulationsFinal rule
- Rules and RegulationsFinal rule; Treasury decision
- Presidential DocumentsIntroduction to the Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions
- NoticesFinal rule
- Rules and RegulationsTemporary rule; Treasury decision
- NoticesNotice of Proposed New Privacy Act System of Records
- NoticesNotice of proposed new system of records
- NoticesNotice of Proposed New Privacy Act System of Records
- Proposed RulesNotice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking
- NoticesNotice of proposed new privacy act system of records
- Rules and RegulationsDirect final rule
- Proposed RulesNotice of systems of records
- Proposed RulesNotice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking
- NoticesFinal rule; Treasury decision
- NoticesNotice of proposed modification to Privacy Act system of records
- Proposed RulesNotice of proposed rulemaking
statute-compilations
Traces to 24 documents
U.S. Code
- Department of the Treasury§ 301
- Definitions§ 101
- Bureau of Alcohol, Tobacco, Firearms, and Explosives§ 531
- Bureau of alcohol, tobacco, firearms, and Explosives 11 So in original. Probably should be “Bureau of Alcohol, Tobacco, Firearms, and Explosives”.§ 599A
- Tax imposed§ 1
- Refusal of witness to testify or produce papers§ 192
- Positions at level V§ 5316
- Employment of experts and consultants; temporary or intermittent§ 3109
- Positions at level IV§ 5315
- Per diem, travel, and transportation expenses; experts and consultants; individuals serving without pay§ 5703
- Acting officer§ 3345
- Authority of Department of the Treasury§ 7801
- Activities of officers and employees in claims against and other matters affecting the Government§ 205
public-private-law
- Consolidated Appropriations Act, 2018Public Law 115-141
- Taxpayer First ActPublic Law 116-25
- Consolidated Appropriations Act, 2016Public Law 114-113
- Consolidated Appropriations Act, 2023Public Law 117-328
- Consolidated Appropriations Act, 2022Public Law 117-103
- Consolidated Appropriations Act, 2021Public Law 116-260
- Consolidated Appropriations Act, 2020Public Law 116-93
- Consolidated Appropriations Act, 2019Public Law 116-6
- Consolidated Appropriations Act, 2017Public Law 115-31
- Consolidated and Further Continuing Appropriations Act, 2015Public Law 113-235
- Consolidated Appropriations Act, 2014Public Law 113-76
120 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 915
- Pub. L. 86–368, § 1
- 73 Stat. 647
- Pub. L. 88–426, title III, § 305(39)
- 78 Stat. 427
- Pub. L. 94–455, title XIX, § 1906(b)(13)(B)
- 90 Stat. 1834
- Pub. L. 97–258
- 96 Stat. 1059
- Pub. L. 107–296, title XI, § 1112(k)
- 116 Stat. 2277
- 132 Stat. 1200
- Pub. L. 107–296
- 116 Stat. 2135
- section 4 of Pub. L. 107–296
- Pub. L. 97–258, § 5(b)
- Pub. L. 97–258, § 2(f)(1)
- Pub. L. 94–455
- Pub. L. 88–426
- Pub. L. 86–368
- section 501(c) of Pub. L. 88–426
- section 501 of Pub. L. 88–426
- 78 Stat. 435
- Pub. L. 86–368, § 3
- 73 Stat. 648
- 96 Stat. 1079
- Pub. L. 86–368, § 4
- 73 Stat. 649
- 133 Stat. 997
- 133 Stat. 1000
- 129 Stat. 3117
- Pub. L. 112–74, div. C, title I
- 125 Stat. 888
- Pub. L. 119–75, div. E, title I
- 140 Stat. 444
- Pub. L. 118–47, div. B, title I
- 138 Stat. 527
- 136 Stat. 4656
- 136 Stat. 246
+ 80 more
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§ 7801
Authority of Department of the Treasury
Fed. Reg.×270
Stat.×48
Pub. L.×22
U.S.C.×9
Bills×7
Stat. Comp.×5
IRM×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 915
Pub. L.Pub. L. 86–368, § 1
Cites 144 · showing 12Cited by 362 across 7 sources