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

---
identifier: "/us/fr/2020-05997"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Regulations Enabling Elections for Certain Transactions Under Section 336(e)"
title_number: 0
title_name: "Federal Register"
section_number: "2020-05997"
section_name: "Regulations Enabling Elections for Certain Transactions Under Section 336(e)"
positive_law: false
currency: "2020-03-20"
last_updated: "2020-03-20"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2020-05997"
document_type: "rule"
publication_date: "2020-03-20"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "85 FR 15949"
fr_volume: 85
---


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

**CFR Correction**

**26 CFR Part 1**

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.