{"identifier":"/us/usc/t46/s53502","title":46,"num":"\u00a7\u202f53502.","heading":"Regulations","text":"\u00a7\u202f53502.\nRegulations\n(a)\nIn General.\u2014\nExcept as provided in subsection (b), the Secretary shall prescribe regulations to carry out this chapter.\n(b)\nTax Liability.\u2014\nThe Secretary and the Secretary of the Treasury shall prescribe joint regulations for the determination of tax liability under this chapter.","url":"https://projectusc.org/usc/t46/s53502.html","content":[{"t":"sec","id":"/us/usc/t46/s53502","children":[{"t":"num","text":"\u00a7\u202f53502."},{"t":"heading","text":"Regulations"},{"t":"subsec","id":"/us/usc/t46/s53502/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In General.\u2014"},{"t":"content","text":"Except as provided in subsection (b), the Secretary shall prescribe regulations to carry out this chapter.","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t46/s53502/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Tax Liability.\u2014"},{"t":"content","text":"The Secretary and the Secretary of the Treasury shall prescribe joint regulations for the determination of tax liability under this chapter.","tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}