https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2013/01/14?registers=between Tue, 30 Apr 2024 20:31:45 -0700 Tue, 30 Apr 2024 20:31:45 -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/2013/01/14?registers=between https://regulations.justia.com/regulations/fedreg/2013/01/14/2013-00494.html https://regulations.justia.com/regulations/fedreg/2013/01/14/2013-00494.html Mon, 14 Jan 2013 00:00:00 -0800 2013-00494 Notice http://www.gpo.gov/fdsys/pkg/FR-2013-01-14/pdf/2013-00494.pdf