Code of Federal Regulations · Part

Part 18 — Temporary Income Tax Regulations Under The Subchapter S Revision Act Of 1982

26 C.F.R. pt. 18

• § 18.0 Effective Date Of Temporary Regulations Under The Subchapter S Revision Act Of 1982
• § 18.1371-1 -1 Election To Treat Distributions As Dividends During Certain Post-termination Transition Periods
• § 18.1379-1 -1 Transitional Rules On Enactment
• § 18.1379-2 -2 Special Rules For All Elections, Consents, And Refusals