26 CFR 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.
Authority:
Source:
T.D. 7872, 48 FR 3590, Jan. 26, 1983, unless otherwise noted.