Section text and notes
section 73 of this titleThe Secretary of the Treasury shall make such rules and regulations as are necessary for the carrying out of the provisions of .
Sept. 8, 1916, ch. 463 39 Stat. 799 (, title VIII, § 803, .)
Public Law 119-138
Rules and regulations
section 73 of this titleThe Secretary of the Treasury shall make such rules and regulations as are necessary for the carrying out of the provisions of .
Sept. 8, 1916, ch. 463 39 Stat. 799 (, title VIII, § 803, .)