Certain Elections Under the Omnibus Budget Reconciliation Act of 1993
other · Treasury · Rule · Published 1996-12-12 · Effective 1996-12-12 · 61 FR 65321
Document
Document number
96-31362
Federal Register citation
61 FR 65321
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1996-12-12
Effective date
1996-12-12
Treasury docket
TD 8688
Abstract
This document contains final regulations relating to the time and manner of making certain elections under the Omnibus Budget Reconciliation Act of 1993. These regulations provide guidance to persons making the elections.