The Secretary of the Treasury shall prescribe such regulations as may be necessary to carry out—

(1) subsections (a) through (n) of section 4033 of this title;

(2) the amendment made by section 204; [1] and

(3) any proclamation issued under section 4033(o) of this title.

(Pub. L. 109–53, title II, § 210, Aug. 2, 2005, 119 Stat. 488.)