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26 U.S.C. § 5559

U.S. CodeFederal
Determinations
About This Law
/us/usc/t26/s5559
Title
26 — Internal Revenue Code
Chapter
STE/CH51
Release
119-84
Release Date
2026-04-17

Section Text

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Whenever the Secretary is required or authorized, in this chapter, to make or verify any quantitative determination, such determination or verification may be made by actual count, weight, or measurement, or by the application of statistical methods, or by other means, under such regulations as the Secretary may prescribe. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

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