26 C.F.R. PART 18--TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982


TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A--INCOME TAX

PART 18--TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982

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18.0
Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
18.1371-1
Election to treat distributions as dividends during certain post-termination transition periods.
18.1379-1
Transitional rules on enactment.
18.1379-2
Special rules for all elections, consents, and refusals.
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