[Federal Register Volume 85, Number 55 (Friday, March 20, 2020)]
[Rules and Regulations]
[Page 15949]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-05997]


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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

0
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.  
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