Pub. L. 108-77, tit. II, sec. 210
REGULATIONS.
SEC. 210. REGULATIONS. The Secretary of the Treasury shall prescribe such regulations as may be necessary to carry out—(1) subsections (a) through (n) of section 202, and sections 203 and 204; (2) amendments made by the sections referred to in paragraph (1); and(3) proclamations issued under section 202(o).