https://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service/2013/01/07?registers=between Thu, 09 Jan 2025 07:53:17 -0800 Thu, 09 Jan 2025 07:53:17 -0800 Justia Regulations Tracker Copyright 2011 Justia Inc. https://regulations.justia.com/images/justiafedregulations.gif https://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service/2013/01/07?registers=between https://regulations.justia.com/regulations/fedreg/2013/01/07/2012-31745.html https://regulations.justia.com/regulations/fedreg/2013/01/07/2012-31745.html Mon, 07 Jan 2013 00:00:00 -0800 2012-31745 Proposed Rule http://www.gpo.gov/fdsys/pkg/FR-2013-01-07/pdf/2012-31745.pdf