Pub. L. 108-78, tit. II, sec. 206
REGULATIONS.
SEC. 206. 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 section 203; (2) amendments made by the sections referred to in paragraph (1); and(3) proclamations issued under section 202(o).