26 C.F.R. § 1.846-4T Effective dates (temporary).
Title 26 - Internal Revenue
(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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Other Insurance Companies
§ 1.846-4T Effective dates (temporary).
