With the approval of the President, the Secretary of the Treasury may prescribe regulations—
(1) to carry out section 5301 of this title; and
(2) the Secretary considers necessary to carry out section 5302 of this title.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 994.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 5304 | 31:822. | May 12, 1933, ch. 25, §44, 48 Stat. 53. |
| 31:822b. | Jan. 30, 1934, ch. 6, §11, 48 Stat. 342. |
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