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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Other Insurance Companies |
§ 1.846-4T - Effective dates (temporary).
Latest version.
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§ 1.846-4T Effective dates (temporary).
(a) [Reserved]. For further guidance, see § 1.846-2(a).
(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]