United States Code · Section
§ 9833 — Regulations
26 U.S.C. § 9833
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The Secretary, consistent with section 104 of the Health Care Portability and Accountability Act of 1996, may promulgate such regulations as may be necessary or appropriate to carry out the provisions of this chapter. The Secretary may promulgate any interim final rules as the Secretary determines are appropriate to carry out this chapter.
Implementing Regulations
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PART 54—PENSION EXCISE TAXES26 C.F.R. pt. 54