https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2013/05/21?registers=between Sun, 28 Apr 2024 03:53:22 -0700 Sun, 28 Apr 2024 03:53:22 -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/2013/05/21?registers=between https://regulations.justia.com/regulations/fedreg/2013/05/21/2013-12013.html https://regulations.justia.com/regulations/fedreg/2013/05/21/2013-12013.html Tue, 21 May 2013 00:00:00 -0700 2013-12013 Rule http://www.gpo.gov/fdsys/pkg/FR-2013-05-21/pdf/2013-12013.pdf