https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2012/07/13?registers=between Sun, 16 Feb 2025 07:34:06 -0800 Sun, 16 Feb 2025 07:34:06 -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/2012/07/13?registers=between https://regulations.justia.com/regulations/fedreg/2012/07/13/C1-2012-12421.html https://regulations.justia.com/regulations/fedreg/2012/07/13/C1-2012-12421.html Fri, 13 Jul 2012 00:00:00 -0700 C1-2012-12421 Rule http://www.gpo.gov/fdsys/pkg/FR-2012-07-13/pdf/C1-2012-12421.pdf