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 > 1.846-4T—Effective dates (temporary).

1.846-4T—Effective dates (temporary).

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

(b) 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.

Code of Federal Regulations

[T.D. 9257, 71 FR 18006, Apr. 10, 2006]