https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2005/01/07?registers=between Wed, 01 May 2024 21:37:48 -0700 Wed, 01 May 2024 21:37:48 -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/2005/01/07?registers=between https://regulations.justia.com/regulations/fedreg/2005/01/07/05-393.html https://regulations.justia.com/regulations/fedreg/2005/01/07/05-393.html Fri, 07 Jan 2005 00:00:00 -0800 05-393 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2005-01-07/pdf/05-393.pdf