https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2006/01/31?registers=between Fri, 17 May 2024 20:40:23 -0700 Fri, 17 May 2024 20:40:23 -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/2006/01/31?registers=between https://regulations.justia.com/regulations/fedreg/2006/01/31/06-818.html https://regulations.justia.com/regulations/fedreg/2006/01/31/06-818.html Tue, 31 Jan 2006 00:00:00 -0800 06-818 Rule http://www.gpo.gov/fdsys/pkg/FR-2006-01-31/pdf/06-818.pdf