https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2015/12/18?registers=between Sat, 04 May 2024 15:12:46 -0700 Sat, 04 May 2024 15:12:46 -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/2015/12/18?registers=between https://regulations.justia.com/regulations/fedreg/2015/12/18/2015-31866.html https://regulations.justia.com/regulations/fedreg/2015/12/18/2015-31866.html Fri, 18 Dec 2015 00:00:00 -0800 2015-31866 Rule https://www.gpo.gov/fdsys/pkg/FR-2015-12-18/pdf/2015-31866.pdf