[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] ======================================================================= ----------------------------------------------------------------------- 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