CFR›Title 31›Subtitle B›Chapter V›Part 539›Subpart H ContainsSections 539.801–539.802CorpusDaily eCFRDisplayed edition2026-04-28Last updated2026-04-28 Subpart H—Procedures Sections 539.801 § 539.801 Procedures. 539.802 § 539.802 Delegation by the Secretary of the Treasury. Previous G Subpart G—Penalties Next I Subpart I—Paperwork Reduction Act