26 U.S.C. § 9833
§ 9833. Regulations
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1996 by the Public Law 104-191. Last changed August 5, 1997 by the Taxpayer Relief Act of 1997.
Every change, newest first (2)
- August 5, 1997Taxpayer Relief Act of 1997
- August 21, 1996Public Law 104-191 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
The Secretary, consistent with section 104 of the Health Care Portability and Accountability Act of 1996, may promulgate such regulations as may be necessary or appropriate to carry out the provisions of this chapter. The Secretary may promulgate any interim final rules as the Secretary determines are appropriate to carry out this chapter.