Rules and Regulations. DEPARTMENT OF THE TREASURY

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BILLING CODE 3510-22-P 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]

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U.S. Code

Rules and regulations
§ 7805
Gain or loss recognized on property distributed in complete liquidation
§ 336

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26 CFR 1

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Rules and Regulations

DEPARTMENT OF THE TREASURY

U.S.C.§ 7805

U.S.C.§ 336

Cite26 CFR 1

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