https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2018/12/27?registers=between Sun, 19 May 2024 00:38:05 -0700 Sun, 19 May 2024 00:38:05 -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/2018/12/27?registers=between https://regulations.justia.com/regulations/fedreg/2018/12/27/2018-28167.html https://regulations.justia.com/regulations/fedreg/2018/12/27/2018-28167.html Thu, 27 Dec 2018 00:00:00 -0800 2018-28167 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2018-12-27/pdf/2018-28167.pdf