View all text of Chapter 535 [§ 53501 - § 53517]
§ 53502. Regulations
(a)In General.—Except as provided in subsection (b), the Secretary shall prescribe regulations to carry out this chapter.
(b)Tax Liability.—The Secretary and the Secretary of the Treasury shall prescribe joint regulations for the determination of tax liability under this chapter.
(Pub. L. 109–304, § 8(c), Oct. 6, 2006, 120 Stat. 1593.)