The Secretary of the Treasury shall prescribe and promulgate all needful rules and regulations for the enforcement of §§ 881—905 of this title. The Secretary of the Treasury may prescribe the extent, if any, to which any ruling, regulations, or Treasury decision, relating to §§ 881—905 of this title, shall be applied without retroactive effect. History —Apr. 12, 1946, No. 303, p. 782, § 11, retroactive to Mar. 22, 1946.
Puerto Rico Legal Code