The Secretary shall—
publish all written rulings interpreting this subchapter; and
annually issue a staff commentary on the regulations issued under this subchapter.
Pub. L. 103–325, title III, § 311(a)108 Stat. 2221(Added , , .)
Public Law 119-73 (01/23/2026)
31 U.S.C. § 5329
Staff commentaries