https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2020/10/19?registers=between Thu, 02 May 2024 23:04:31 -0700 Thu, 02 May 2024 23:04:31 -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/2020/10/19?registers=between https://regulations.justia.com/regulations/fedreg/2020/10/19/2020-21162.html https://regulations.justia.com/regulations/fedreg/2020/10/19/2020-21162.html Mon, 19 Oct 2020 00:00:00 -0700 2020-21162 Rule https://www.govinfo.gov/content/pkg/FR-2020-10-19/pdf/2020-21162.pdf