§400.2. Office responsible for regulations; filing of requests for exemptions, for interpretations and of other materials. — Inbound Citations

(b) The regulations in this subchapter are promulgated by the Assistant Secretary (Domestic Finance) pursuant to a delegation of authority from the Secretary of the Treasury. The office responsible for the regulations is the Office of the Commissioner, Bureau of the Fiscal Service. Procedures for obtaining interpretations of the regulations are set forth at § 400.2.