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