§ 53502. Regulations

127 words·~1 min read·/usc/title-46/section-53502

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(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.)

Subsection

(a)is added for clarity because various provisions of the source language for this chapter imply that the Secretary is to prescribe regulations individually (except for regulations affecting a determination of tax liability). See, e.g., 46 App. U.S.C. 1177(a) (last sentence), (f)(1) (last sentence), and

(l)(last sentence).

In subsection (b), the words “not inconsistent with the foregoing provisions of this section, as may be necessary or appropriate” are omitted as surplus.

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Cited by 3 sections

U.S. Code

§ 53501
Definitions

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Pub. L. 109–304, § 8(c)
120 Stat. 1593

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§ 53502

Regulations

Fed. Reg.×2

U.S.C.×1

Pub. L.Pub. L. 109–304, § 8(c)

Stat.120 Stat. 1593

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