https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2013/12/24?registers=between Thu, 02 May 2024 14:36:32 -0700 Thu, 02 May 2024 14:36:32 -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/2013/12/24?registers=between https://regulations.justia.com/regulations/fedreg/2013/12/24/2013-30553.html https://regulations.justia.com/regulations/fedreg/2013/12/24/2013-30553.html Tue, 24 Dec 2013 00:00:00 -0800 2013-30553 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2013-12-24/pdf/2013-30553.pdf