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46 USC 53502 - Regulations

Legal Research Home > US Code > Shipping > 46 USC 53502 - Regulations

Sec. 53502. Regulations

(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.

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Last modified: July 21, 2011