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 119-102 (07/12/2026)
15 U.S.C. § 74
Rules and regulations