https://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service/2012/01/31?registers=between Thu, 23 May 2024 12:47:35 -0700 Thu, 23 May 2024 12:47:35 -0700 Justia Regulations Tracker Copyright 2011 Justia Inc. https://regulations.justia.com/images/justiafedregulations.gif https://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service/2012/01/31?registers=between https://regulations.justia.com/regulations/fedreg/2012/01/31/2012-1971.html https://regulations.justia.com/regulations/fedreg/2012/01/31/2012-1971.html Tue, 31 Jan 2012 00:00:00 -0800 2012-1971 Notice http://www.gpo.gov/fdsys/pkg/FR-2012-01-31/pdf/2012-1971.pdf