<prompt> Translate the following text to EnglishSheria ya Wizara ya Fedha ya Marekani DT inapaswa kuwa na sheria ya kisheria ya kisheria ya kisheria ya kisheria ya kisheria ya kisheria ya kisheria ya kisheria ya kisheria ya kisheria ya kisheria ya kisheria ya kisheria ya kisheria ya kisheria.  <response>: The Department of the Treasurys rule is adopted pursuant to 26 U.S.C. 