https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2013/01/07?registers=between Wed, 01 May 2024 01:21:39 -0700 Wed, 01 May 2024 01:21:39 -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/2013/01/07?registers=between https://regulations.justia.com/regulations/fedreg/2013/01/07/2012-31745.html https://regulations.justia.com/regulations/fedreg/2013/01/07/2012-31745.html Mon, 07 Jan 2013 00:00:00 -0800 2012-31745 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2013-01-07/pdf/2012-31745.pdf