https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2020/12/16?registers=between Sat, 04 May 2024 16:45:34 -0700 Sat, 04 May 2024 16:45:34 -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/2020/12/16?registers=between https://regulations.justia.com/regulations/fedreg/2020/12/16/2020-27505.html https://regulations.justia.com/regulations/fedreg/2020/12/16/2020-27505.html Wed, 16 Dec 2020 00:00:00 -0800 2020-27505 Rule https://www.govinfo.gov/content/pkg/FR-2020-12-16/pdf/2020-27505.pdf