The Secretary of the Treasury is hereby authorized to draft any regulations necessary to implement [the provisions of this chapter], including any related special returns and forms, not later than June 15, 2006, without being subject to §§ 2101 et seq. of Title 3, known as the 'Uniform Administrative Procedures Act'. History —May 16, 2006, No. 98, § 9, renumbered as § 8 on July 31, 2006, No. 137, § 5, retroactive to May 16, 2006.
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