https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2005/02/11?registers=between Thu, 02 May 2024 13:31:06 -0700 Thu, 02 May 2024 13:31:06 -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/2005/02/11?registers=between https://regulations.justia.com/regulations/fedreg/2005/02/11/05-2725.html https://regulations.justia.com/regulations/fedreg/2005/02/11/05-2725.html Fri, 11 Feb 2005 00:00:00 -0800 05-2725 Rule http://www.gpo.gov/fdsys/pkg/FR-2005-02-11/pdf/05-2725.pdf