# Certain Elections Under the Omnibus Budget Reconciliation Act of 1993
> **Treasury** · Final regulations. · Published 1996-12-12 · Effective 1996-12-12 · 61 FR 65321
## Document
- **Document number:** 96-31362
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 61 FR 65321
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/12/12/96-31362/certain-elections-under-the-omnibus-budget-reconciliation-act-of-1993)
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