85 FR 55 pg. 15949 - Regulations Enabling Elections for Certain Transactions Under Section 336(e)
Type: RULEVolume: 85Number: 55Page: 15949
Page: 15949FR document: [FR Doc. 2020-05997 Filed 3-19-20; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Regulations Enabling Elections for Certain Transactions Under Section 336(e)
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