https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2012/10/26?registers=between Fri, 22 Nov 2024 12:05:38 -0800 Fri, 22 Nov 2024 12:05:38 -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/2012/10/26?registers=between https://regulations.justia.com/regulations/fedreg/2012/10/26/2012-26318.html https://regulations.justia.com/regulations/fedreg/2012/10/26/2012-26318.html Fri, 26 Oct 2012 00:00:00 -0700 2012-26318 Notice http://www.gpo.gov/fdsys/pkg/FR-2012-10-26/pdf/2012-26318.pdf