For Tax Professionals  
T.D. 8680 September 18, 1996

Extensions of Time to Make Elections

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 301 and 602 [TD 8680] RIN 1545-AU41

TITLE: Extensions of Time to Make Elections

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Temporary regulations.

SUMMARY: 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.

DATES: These regulations are effective June 27, 1996. For dates of applicability, see 301.9100-1T(h) of these regulations.

FOR FURTHER INFORMATION CONTACT: Robert A. Testoff at (202) 622- 4960 (not a toll-free number).

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