https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2014/05/09?registers=between Fri, 03 May 2024 12:39:02 -0700 Fri, 03 May 2024 12:39:02 -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/2014/05/09?registers=between https://regulations.justia.com/regulations/fedreg/2014/05/09/2014-10661.html https://regulations.justia.com/regulations/fedreg/2014/05/09/2014-10661.html Fri, 09 May 2014 00:00:00 -0700 2014-10661 Rule http://www.gpo.gov/fdsys/pkg/FR-2014-05-09/pdf/2014-10661.pdf