# 26 U.S.C. § 5559: Determinations

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5559>. Cite pinpoints as 26 U.S.C. § 5559(a)(1).

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.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1396
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834