Separate accounts; election for treatment as single account
(A) In general
(A)In general#
Rules similar to the rules of subsection (c)(2) shall apply for purposes of this subsection.
(B)Average basis method#
Notwithstanding paragraph (1), in the case of an election under rules similar to the rules of subsection (c)(2)(B) with respect to stock held in connection with a dividend reinvestment plan, the average basis method is permissible with respect to all such stock without regard to the date of the acquisition of such stock.