U.S Code last checked for updates: Apr 28, 2024
§ 5329.
Staff commentaries
The Secretary shall—
(1)
publish all written rulings interpreting this subchapter; and
(2)
annually issue a staff commentary on the regulations issued under this subchapter.
(Added Pub. L. 103–325, title III, § 311(a), Sept. 23, 1994, 108 Stat. 2221.)
cite as: 31 USC 5329