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26 U.S.C. § 9833

Regulations

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 9833, Regulations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464708
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Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.