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Part 18
FEDERAL · 26 CFR
Part 18 — Temporary Income Tax Regulations Under the Subchapter S Revision Act of 1982
4 sections · Title 26: Internal Revenue
§ 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.