§ 74.
Rules and regulations
The Secretary of the Treasury shall make such rules and regulations as are necessary for the carrying out of the provisions of section 73 of this title.
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Cite this exact text: /us/usc/?id=id44982210-1502-11ea-bce7-dc7b3007fb1b
Citation URL: /us/usc/t15/s74?release=116-72