StacksVerified U.S. regulatory reference

46 U.S.C. § 53502

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)Except as provided in subsection (b), the Secretary shall prescribe regulations to carry out this chapter.
  2. (b)The Secretary and the Secretary of the Treasury shall prescribe joint regulations for the determination of tax liability under this chapter.