Sec. 103. Rulemaking
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/bill/115/hr/1530/ih/section-103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Not later than the end of the 2-year period beginning on the date of the enactment of this Act, the Secretary of the Treasury shall issue the regulations required under the amendments made by this title. The Secretary may delegate the functions required under the amendments made by this title to an appropriate office within the Department of the Treasury.