26 CFR 1.83-2: ELECTION TO INCLUDE IN GROSS INCOME IN YEAR OF TRANSFER; REVENUE PROCEDURE 2012-29
Agency
Department of the Treasury
Subagency
Internal Revenue Service
Type
Non-Major
Description
Final Guideline
Priority
Routine/Info/Other
Date Published in Federal Register
Effective
Received
Control Number
172338
Fed. Reg. Number
N/A