Federal (United States) · Regulations
Part 18 — TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
4 sections
4 sections
- 26 C.F.R. § 18.0Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
- 26 C.F.R. § 18.1371-1Election to treat distributions as dividends during certain post-termination transition periods.
- 26 C.F.R. § 18.1379-1Transitional rules on enactment.
- 26 C.F.R. § 18.1379-2Special rules for all elections, consents, and refusals.