26 C.F.R. § 18.0
Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
Cite as 26 C.F.R. § 18.0 (2026)
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]
- Cross-references to the CFR
- 18.1377-118.1378-1