FEDERAL · 26 U.S.C. · Chapter Subchapter I—Miscellaneous General Provisions
Determinations
26 U.S.C. § 5559
Title26 — Internal Revenue Code
ChapterSubchapter I—Miscellaneous General Provisions
This text of 26 U.S.C. § 5559 (Determinations) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 5559.
Text
Whenever the Secretary is required or authorized, in this chapter, to make or verify any quantitative determination, such determination or verification may be made by actual count, weight, or measurement, or by the application of statistical methods, or by other means, under such regulations as the Secretary may prescribe.
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History
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1396; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
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Bluebook (online)
26 U.S.C. § 5559, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5559.