https://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service/2012/05/03?registers=between Sun, 19 May 2024 09:34:25 -0700 Sun, 19 May 2024 09:34:25 -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/2012/05/03?registers=between https://regulations.justia.com/regulations/fedreg/2012/05/03/2012-10638.html https://regulations.justia.com/regulations/fedreg/2012/05/03/2012-10638.html Thu, 03 May 2012 00:00:00 -0700 2012-10638 Rule http://www.gpo.gov/fdsys/pkg/FR-2012-05-03/pdf/2012-10638.pdf