Regulations

United States Code

Section: 53502

Jurisdiction: US

Bluebook Citation: 46 U.S.C. § 53502

Except as provided in subsection (b), the Secretary shall prescribe regulations to carry out this chapter. The Secretary and the Secretary of the Treasury shall prescribe joint regulations for the determination of tax liability under this chapter. (Source: (Pub. L. 109–304, § 8(c), Oct. 6, 2006, 120 Stat. 1593.))

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