26 CFR § 18.0 - Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
---
identifier: "/us/cfr/t26/s18.0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 18.0 - Effective date of temporary regulations under the Subchapter S Revision Act of 1982."
title_number: 26
title_name: "Internal Revenue"
section_number: "18.0"
section_name: "Effective date of temporary regulations under the Subchapter S Revision Act of 1982."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "18"
part_name: "TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 7872, 48 FR 3590, Jan. 26, 1983, unless otherwise noted."
cfr_part: "18"
---
# 18.0 Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
The temporary regulations provided under § 18.1377-1, 18.1379-1, and 18.1379-2 are effective with respect to taxable years beginning after 1982, and the temporary regulations provided under § 18.1378-1 are effective with respect to elections made after October 19, 1982.
[T.D. 8600, 60 FR 37588, July 21, 1995]