FEDERAL · 46 U.S.C. · Chapter 535
Regulations
46 U.S.C. § 53502
Title46 — Shipping
Chapter535 — CAPITAL CONSTRUCTION FUNDS
This text of 46 U.S.C. § 53502 (Regulations) 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
46 U.S.C. § 53502.
Text
(a)In General.—Except as provided in subsection (b), the Secretary shall prescribe regulations to carry out this chapter.
(b)Tax Liability.—The Secretary and the Secretary of the Treasury shall prescribe joint regulations for the determination of tax liability under this chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
Source Credit
History
(Pub. L. 109–304, §8(c), Oct. 6, 2006, 120 Stat. 1593.)
Editorial Notes
Subsection (a) is added for clarity because various provisions of the source language for this chapter imply that the Secretary is to prescribe regulations individually (except for regulations affecting a determination of tax liability). See, e.g., 46 App. U.S.C. 1177(a) (last sentence), (f)(1) (last sentence), and (l) (last sentence).
In subsection (b), the words "not inconsistent with the foregoing provisions of this section, as may be necessary or appropriate" are omitted as surplus.
In subsection (b), the words "not inconsistent with the foregoing provisions of this section, as may be necessary or appropriate" are omitted as surplus.
Cite This Page — Counsel Stack
Bluebook (online)
46 U.S.C. § 53502, Counsel Stack Legal Research, https://law.counselstack.com/usc/46/53502.