(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]