# Regulations Enabling Elections for Certain Transactions Under Section 336(e)
> **IRS** · Rule · Published 2020-03-20 · 85 FR 15949
## Document
- **Document number:** 2020-05997
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 15949
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-03-20
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/03/20/2020-05997/regulations-enabling-elections-for-certain-transactions-under-section-336e)
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