The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this part.
Not later than 90 days before issuing a regulation under subsection (a), the Secretary shall consult with the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives with respect to the regulation.
(Pub. L. 93–618, title II, §248, Jan. 3, 1975, 88 Stat. 2029; Pub. L. 111–5, div. B, title I, §1857, Feb. 17, 2009, 123 Stat. 395; Pub. L. 112–40, title II, §201(b), (c), Oct. 21, 2011, 125 Stat. 403.)
For reversion, beginning on Jan. 1, 2014, to provisions in effect on Feb. 13, 2011, with certain exceptions and subject to section 233(b) of Pub. L. 112–40, see Codification and Effective and Termination Dates of 2011 Revival notes below.
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