PART 18—TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
Sections
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18.0
§ 18.0 Effective date of temporary regulations under the Subchapter S Revision Act of 1982. -
18.1371-1
§ 18.1371-1 Election to treat distributions as dividends during certain post-termination transition periods. -
18.1379-1
§ 18.1379-1 Transitional rules on enactment. -
18.1379-2
§ 18.1379-2 Special rules for all elections, consents, and refusals.