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§ 5329. Staff commentaries

Type Statute

Publication 2026-03-26

State In force

Department United States Congress

Source OLRC

Reform history JSON API

§ 5329. Staff commentaries

(1) publish all written rulings interpreting this subchapter; and

(2) annually issue a staff commentary on the regulations issued under this subchapter.

(Added Pub. L. 103–325, title III, § 311(a), Sept. 23, 1994, 108 Stat. 2221.)

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