https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2005/01/04?registers=between Mon, 06 May 2024 03:54:46 -0700 Mon, 06 May 2024 03:54:46 -0700 Justia Regulations Tracker Copyright 2011 Justia Inc. https://regulations.justia.com/images/justiafedregulations.gif https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2005/01/04?registers=between https://regulations.justia.com/regulations/fedreg/2005/01/04/05-95.html https://regulations.justia.com/regulations/fedreg/2005/01/04/05-95.html Tue, 04 Jan 2005 00:00:00 -0800 05-95 Rule http://www.gpo.gov/fdsys/pkg/FR-2005-01-04/pdf/05-95.pdf