https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2005/07/28?registers=between Sun, 24 Nov 2024 10:30:48 -0800 Sun, 24 Nov 2024 10:30:48 -0800 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/2005/07/28?registers=between https://regulations.justia.com/regulations/fedreg/2005/07/28/05-14902.html https://regulations.justia.com/regulations/fedreg/2005/07/28/05-14902.html Thu, 28 Jul 2005 00:00:00 -0700 05-14902 Rule http://www.gpo.gov/fdsys/pkg/FR-2005-07-28/pdf/05-14902.pdf