https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2013/09/30?registers=between Sat, 27 Apr 2024 11:59:53 -0700 Sat, 27 Apr 2024 11:59:53 -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/2013/09/30?registers=between https://regulations.justia.com/regulations/fedreg/2013/09/30/2013-23546.html https://regulations.justia.com/regulations/fedreg/2013/09/30/2013-23546.html Mon, 30 Sep 2013 00:00:00 -0700 2013-23546 Notice http://www.gpo.gov/fdsys/pkg/FR-2013-09-30/pdf/2013-23546.pdf