https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2016/10/31?registers=between Wed, 01 May 2024 16:46:36 -0700 Wed, 01 May 2024 16:46:36 -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/2016/10/31?registers=between https://regulations.justia.com/regulations/fedreg/2016/10/31/2016-26162.html https://regulations.justia.com/regulations/fedreg/2016/10/31/2016-26162.html Mon, 31 Oct 2016 00:00:00 -0700 2016-26162 Rule https://www.gpo.gov/fdsys/pkg/FR-2016-10-31/pdf/2016-26162.pdf