https://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service/2018/12/17?registers=between Wed, 08 Jan 2025 23:28:38 -0800 Wed, 08 Jan 2025 23:28:38 -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/2018/12/17?registers=between https://regulations.justia.com/regulations/fedreg/2018/12/17/2018-26969.html https://regulations.justia.com/regulations/fedreg/2018/12/17/2018-26969.html Mon, 17 Dec 2018 00:00:00 -0800 2018-26969 Rule https://www.govinfo.gov/content/pkg/FR-2018-12-17/pdf/2018-26969.pdf