26 C.F.R. § 1.846-4 Effective dates.
Title 26 - Internal Revenue
(a) In general. Sections 1.846–1 through 1.846–3 apply to taxable years beginning after December 31, 1986. (b) Section 338 election. [Reserved] For further guidance, see §1.846–2T(d). [T.D. 9257, 71 FR 18006, Apr. 10, 2006]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Other Insurance Companies
§ 1.846-4 Effective dates.
