§5329. Staff commentaries

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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§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.

Last amended: December 31, 2024

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