https://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service/2020/10/20?registers=between Thu, 09 Jan 2025 08:10:50 -0800 Thu, 09 Jan 2025 08:10:50 -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/2020/10/20?registers=between https://regulations.justia.com/regulations/fedreg/2020/10/20/2020-21144.html https://regulations.justia.com/regulations/fedreg/2020/10/20/2020-21144.html Tue, 20 Oct 2020 00:00:00 -0700 2020-21144 Rule https://www.govinfo.gov/content/pkg/FR-2020-10-20/pdf/2020-21144.pdf