Sec. 1.846-2 Election by taxpayer to use its own historical loss payment pattern. [Removed]

[T.D. 8433, 57 FR 40841-40847, Sept. 8, 1992, as amended by T.D. 9257, 71 FR 17990-18007, Apr. 10, 2006; T.D. 9377, 73 FR 3868-3874, Jan. 23, 2008. Removed by T.D. 9863, 84 FR 27947-27952, June 17, 2019.]