31 U.S.C. § 5304
Regulations
With the approval of the President, the Secretary of the Treasury may prescribe regulations—
(1)
to carry out section 5301 of this title ; and
(2)
the Secretary considers necessary to carry out section 5302 of this title .
( Pub. L. 97–258 , Sept. 13, 1982 , 96 Stat. 994 .)