https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2011/12/20?registers=between Thu, 02 May 2024 15:11:28 -0700 Thu, 02 May 2024 15:11:28 -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/2011/12/20?registers=between https://regulations.justia.com/regulations/fedreg/2011/12/20/2011-32487.html https://regulations.justia.com/regulations/fedreg/2011/12/20/2011-32487.html Tue, 20 Dec 2011 00:00:00 -0800 2011-32487 Rule http://www.gpo.gov/fdsys/pkg/FR-2011-12-20/pdf/2011-32487.pdf