View all text of Subchapter I [§ 5301 - § 5304]
§ 5304. Regulations
With the approval of the President, the Secretary of the Treasury may prescribe regulations—
(1) to carry out section 5301 of this title; and
(2) the Secretary considers necessary to carry out section 5302 of this title.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 994.)