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Regulations Enabling Elections for Certain Transactions Under Section 336(e)

Department of the Treasury Internal Revenue Service 26 CFR Part 1 CFR Correction In Title 26 of the Code of Federal Regulations , Part 1 (§§ 1.301 to 1.400), revised a...

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Department of the Treasury
Internal Revenue Service
  1. 26 CFR Part 1

CFR Correction

In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.301 to 1.400), revised as of April 1, 2019, on page 8, in the Authority, the following citation is added in numerical order to read as follows:

Authority: 26 U.S.C.7805 * * *

* * * * *

Section 1.336-1 is also issued under 26 U.S.C. 336.

* * * * *

[FR Doc. 2020-05997 Filed 3-19-20; 8:45 am]

BILLING CODE 1301-00-D

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Federal Register Citation

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85 FR 15949

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“Regulations Enabling Elections for Certain Transactions Under Section 336(e),” thefederalregister.org (March 20, 2020), https://thefederalregister.org/documents/2020-05997/regulations-enabling-elections-for-certain-transactions-under-section-336-e.