Public Law 119-73 (01/23/2026)

26 U.S.C. § 5559

Determinations

Whenever the Secretary is required or authorized, in this chapter, to make or verify any quantitative determination, such determination or verification may be made by actual count, weight, or measurement, or by the application of statistical methods, or by other means, under such regulations as the Secretary may prescribe.

Pub. L. 85–859, title II, § 20172 Stat. 1396Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834(Added , , ; amended , , .)

Editorial Notes

Amendments

Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.