18 U.S. Code § 1261. Enforcement, regulations, and scope
Changes were made in phraseology and arrangement.
2002—Pub. L. 107–296, which directed amendment of subsec. (a) generally, was executed by amending text of section generally to reflect the probable intent of Congress and the amendment by Pub. L. 107–273, see below. Prior to amendment, text read as follows: “The Secretary of the Treasury shall enforce the provisions of this chapter. Regulations to carry out its provisions shall be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury.”
Pub. L. 107–273 struck out subsec. (a) designation and subsec. (b) which read as follows: “This chapter shall not apply to the Canal Zone.”.
1949—Subsec. (b). Act May 24, 1949, substituted subsection designation “(b)” for “(d)”.
 So in original. There is no subsec. (b).