| http://www.w3.org/ns/prov#value | - 26 U.S. Code ??1474(f), also part of FATCA, is the statutory authorization for the Secretary of the Treasury to ???prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of, and prevent the avoidance of, this chapter.??? There is no authority expressed in this provision for the Secretary to enter into agreements with other governments.
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