Regulations
31 U.S.C. § 5304
in effectWith 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.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc31@119-95.zipFetched: 6/4/2026
