# Extensions of Time to Make Elections
> **IRS** · Temporary regulations. · Published 1996-06-27 · Effective 1996-06-27 · 61 FR 33365
## Document
- **Document number:** 96-16376
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 33365
- **CFR reference:** 26 CFR 301
- **Publication date:** 1996-06-27
- **Effective date:** 1996-06-27
- **Treasury docket:** TD 8680
## Abstract

This document contains temporary regulations concerning extensions of time for making certain elections under the Internal Revenue Code (Code). The regulations provide the standards that the Commissioner will use to grant taxpayers extensions of time for making these elections. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/06/27/96-16376/extensions-of-time-to-make-elections)
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