Title 26, Part 18 — Temporary Income Tax Regulations Under the Subchapter S Revision Act of 1982
4 sections
Section 18.0
Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
Section 18.1371-1
Election to treat distributions as dividends during certain post-termination transition periods.
Section 18.1379-1
Transitional rules on enactment.
Section 18.1379-2
Special rules for all elections, consents, and refusals.