26 CFR Part 18
PART 18—TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
- PART 18—TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter A—Income Tax
- § 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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