26 C.F.R. § 1.846-2T Election by taxpayer to use its own historical loss payment pattern (temporary).
Title 26 - Internal Revenue
(a) through (c) [Reserved]. For further guidance, see §1.846–2(a) through (c). (d) Effect of section 338 election on section 846(e) election. For rules regarding qualified stock purchases occurring on or after April 10, 2006, see §§1.338–1(b)(2)(vii) and 1.338–11T(e). [T.D. 9257, 71 FR 18005, Apr. 10, 2006]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Other Insurance Companies
§ 1.846-2T Election by taxpayer to use its own historical loss payment pattern (temporary).
