https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2014/01/22?registers=between Sat, 27 Apr 2024 04:14:00 -0700 Sat, 27 Apr 2024 04:14:00 -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/2014/01/22?registers=between https://regulations.justia.com/regulations/fedreg/2014/01/22/C1-2013-28412.html https://regulations.justia.com/regulations/fedreg/2014/01/22/C1-2013-28412.html Wed, 22 Jan 2014 00:00:00 -0800 C1-2013-28412 Rule http://www.gpo.gov/fdsys/pkg/FR-2014-01-22/pdf/C1-2013-28412.pdf