https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2012/09/05?registers=between Wed, 08 May 2024 21:49:44 -0700 Wed, 08 May 2024 21:49:44 -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/2012/09/05?registers=between https://regulations.justia.com/regulations/fedreg/2012/09/05/2012-21743.html https://regulations.justia.com/regulations/fedreg/2012/09/05/2012-21743.html Wed, 05 Sep 2012 00:00:00 -0700 2012-21743 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2012-09-05/pdf/2012-21743.pdf