Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter A - Income Tax |
Part 1 - Income Taxes |
Effects on Corporation |
§ 1.338-1T - General principles; status of old target and new target (temporary).
Latest version.
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(a) through (b)(2)(vi) [Reserved]. For further guidance, see § 1.338-1(a) through (b)(2)(vi).
(b)(2)(vii) Section 846(e) (relating to an election to use an insurance company's historical loss payment pattern).