1. Regulations
  2. title 11
  3. chapter I
  4. part 9032
  5. § 9032.10

View all text of Part 9032 [§ 9032.1 - § 9032.11]

§ 9032.10 - Secretary.

For purposes of this subchapter, Secretary means the Secretary of the Treasury.

AUTHORITY: 26 U.S.C. 9032 and 9039(b).

SOURCE: 56 FR 35929, July 29, 1991, unless otherwise noted.

CITE AS: 11 CFR 9032.10