United States Code · Section

§ 53502 — Regulations

46 U.S.C. § 53502

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(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.

46 U.S.C. § 53501 46 U.S.C. § 53503

Implementing Regulations

No implementing regulations found.