Certain Elections Under the Omnibus
Budget Reconciliation Act of 1993

[4380-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR parts 1 and 602 [TD 8688] RIN 1545-AS14

TITLE: Certain Elections Under the Omnibus Budget Reconciliation Act of 1993

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: 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.

EFFECTIVE DATE: December 12, 1996.

FOR FURTHER INFORMATION CONTACT: George Bradley, 202-622-4920 (not a toll-free number).

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