<section id="crkj-0000001"><p>[Added by <a href="/lr/resolve/td-9257/czfw" id="crkj-0000003" title="t.d. 9257">T.D. 9257</a>, 71 FR 17990-18007, Apr. 10, 2006. Removed by <a href="/lr/resolve/td-9863/29m4v" id="crkj-0000006" title="T.D. 9863">T.D. 9863</a>, 84 FR 27947-27952, June 17, 2019.]</p> </section>

<p>Sec. 1.846-2T  Election by taxpayer to use its own historical loss payment pattern. (temporary) [Removed]</p>

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

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cqqn"><b>section 846</b></a></p> </div>