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Home » 2020 Issues » 85 FR (03/20/2020) » 2020-05997. Regulations Enabling Elections for Certain Transactions Under Section 336(e)

  2020-05997. Regulations Enabling Elections for Certain Transactions Under Section 336(e)  

  • Start Preamble

    CFR Correction

    Start Amendment Part

    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:

    End Amendment Part Start Authority

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

    End Authority
    * * * * *

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

    * * * * *
    End Preamble

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

    BILLING CODE 1301-00-D

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Document Information

Published:
03/20/2020
Department:
Internal Revenue Service
Entry Type:
Rule
Document Number:
2020-05997
Pages:
15949-15949 (1 pages)
PDF File:
2020-05997.pdf
CFR: (1)
26 CFR 1