Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 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.
31 U.S.C. § 5329
Added Pub. L. 103-325, title III, §311(a), Sept. 23, 1994, 108 Stat. 2221.