Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4
Character Range: 7675421–7676619

4                         you make a choice under item 4 of the table in subsection 960‑60(1)  (a) both:
                                                                                               (i) you are an attributable taxpayer of the CFC at the beginning of the CFC's *statutory accounting period in which you made the choice; and
                                                                                               (ii) you make the choice within 90 days after the beginning of the CFC's statutory accounting period or within 30 days after the commencement of this section; or
                                                                                               (b) both:
                                                                                               (i) you became an attributable taxpayer in relation to the CFC during the CFC's statutory accounting period during which you made the choice; and
                                                                                               (ii) you make the choice within 90 days after the beginning of the CFC's statutory accounting period or within 30 days after the commencement of this section.