# Procedure and Administration
> **IRS** · Rule · Published 2024-01-30 · 89 FR 5768
## Document
- **Document number:** 2024-01924
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 5768
- **CFR reference:** 26 CFR 301
- **Publication date:** 2024-01-30
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/01/30/2024-01924/procedure-and-administration)
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