{"data":{"id":"us/46-u.s.c.-53502","jurisdiction":"us","citation":"46 U.S.C. § 53502","heading":"Regulations","body":"(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.","path":["Title 46—SHIPPING","CHAPTER 535—CAPITAL CONSTRUCTION FUNDS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc46@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T06:00:50Z","sha256":"432985c4f47ad4884c9c7918dfb57b8c546a7999c626fe6f391248b508681453","source_id":"us","stale":false,"prev":"us/46-u.s.c.-53501","next":"us/46-u.s.c.-53503"},"notice":"GroundRules: Original legal text. Not legal advice."}