Pub. L. 108-286, tit. II, sec. 207
REGULATIONS.
SEC. 207. REGULATIONS. The Secretary of the Treasury shall prescribe such regulations as may be necessary to carry out—(1) subsections (a) through (n) of section 203 and section 204; (2) amendments to existing law made by the sections referred to in paragraph (1); and (3) proclamations issued under section 203(o).