46 U.S.C. § 53502
Title 46
Chapter 535
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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§ 53502. Regulations
- (a) Except as provided in subsection (b), the Secretary shall prescribe regulations to carry out this chapter.
- (b) The Secretary and the Secretary of the Treasury shall prescribe joint regulations for the determination of tax liability under this chapter.
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