CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.846-2T—Election by taxpayer to use its own historical loss payment pattern (temporary).

1.846-2T—Election by taxpayer to use its own historical loss payment pattern (temporary).

(a) through (c) [Reserved]. For further guidance, see § 1.846-2(a) through (c).

(d) Effect of 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).

Code of Federal Regulations

[T.D. 9257, 71 FR 18005, Apr. 10, 2006]