# Internal Revenue Service
> **IRS** · Rule · Published 1999-12-03 · 64 FR 67763
## Document
- **Document number:** 99-55540
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 67763
- **Publication date:** 1999-12-03
## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/12/03/99-55540/internal-revenue-service)
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