31 U.S.C. § 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.

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