Bill Text
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Not later than 1 year after the date of enactment of this Act, the Secretary of the Treasury shall issue such rules as may be required to carry out this section.
Parent Section
SEC. 18(b) .— Treasury Determination
Not later than 1 year after the date of enactment of this Act, the Secretary of the Treasury shall issue such rules as may be required to carry out this section.
(b) .— Treasury Determination