https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2005/09/02?registers=between Fri, 03 May 2024 09:45:37 -0700 Fri, 03 May 2024 09:45:37 -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/2005/09/02?registers=between https://regulations.justia.com/regulations/fedreg/2005/09/02/05-17449.html https://regulations.justia.com/regulations/fedreg/2005/09/02/05-17449.html Fri, 02 Sep 2005 00:00:00 -0700 05-17449 Rule http://www.gpo.gov/fdsys/pkg/FR-2005-09-02/pdf/05-17449.pdf