Internal Revenue Administration Act

Internal Revenue Administration Act - Establishes the Internal Revenue Administration within the executive branch of the Government. Provides that the Administration shall be headed by an Administrator who shall be appointed by the President.

Directs that the administration and enforcement of the Internal Revenue Code shall be performed by the Administration. Provides that until regulations are promulgated by the Administrator, all instructions, rules or regulations which were promulgated by the Secretary of the Treasury with respect to the Internal Revenue Code shall be applied as if promulgated by the Administrator. States that such transfer of functions shall not affect any act done or any right accruing or accrued before such transfer.

Transfers to the Administration all functions with respect to the administration and enforcement of the Internal Revenue Code presently performed by the Secretary of the Treasury, the Commissioner of Internal Revenue, or any other officer or employee of the Department of the Treasury.