https://regulations.justia.com/regulations/fedreg/agencies/internal-revenue-service/2023/12/15?registers=between Thu, 09 Jan 2025 08:22:41 -0800 Thu, 09 Jan 2025 08:22:41 -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/2023/12/15?registers=between https://regulations.justia.com/regulations/fedreg/2023/12/15/2023-27498.html https://regulations.justia.com/regulations/fedreg/2023/12/15/2023-27498.html Fri, 15 Dec 2023 00:00:00 -0800 2023-27498 Proposed Rule https://www.govinfo.gov/content/pkg/FR-2023-12-15/pdf/2023-27498.pdf