https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2017/12/28?registers=between Sun, 28 Apr 2024 03:11:45 -0700 Sun, 28 Apr 2024 03:11:45 -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/2017/12/28?registers=between https://regulations.justia.com/regulations/fedreg/2017/12/28/2017-28040.html https://regulations.justia.com/regulations/fedreg/2017/12/28/2017-28040.html Thu, 28 Dec 2017 00:00:00 -0800 2017-28040 Notice https://www.gpo.gov/fdsys/pkg/FR-2017-12-28/pdf/2017-28040.pdf