https://regulations.justia.com/regulations/fedreg/agencies/department-of-treasury/internal-revenue-service/2020/12/31?registers=between Tue, 30 Apr 2024 23:28:30 -0700 Tue, 30 Apr 2024 23:28:30 -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/2020/12/31?registers=between https://regulations.justia.com/regulations/fedreg/2020/12/31/2020-28931.html https://regulations.justia.com/regulations/fedreg/2020/12/31/2020-28931.html Thu, 31 Dec 2020 00:00:00 -0800 2020-28931 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2020-12-31/pdf/2020-28931.pdf