 |
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 |
|
Other Insurance Companies |
§ 1.846-4 - Effective/applicability date.
Latest version.
-
§ 1.846-4 Effective/applicability date.
(a) In general. Sections 1.846-1 through 1.846-3 apply to taxable years beginning after December 31, 1986.
(b) Section 338 election. Section 1.846-2(d) applies to section 846(e) elections made with regard to a qualified stock purchase made on or after April 10, 2006.
[T.D. 9257, 71 FR 18006, Apr. 10, 2006, as amended by T.D. 9377, 73 FR 3873, Jan. 23, 2008]