Title 26

PART 18

Part 18 - Temporary Income Tax Regulations Under The Subchapter S Revision Act Of 1982

PART 18 - TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982 Authority:26 U.S.C. 7805. Source:T.D. 7872, 48 FR 3590, Jan. 26, 1983, unless otherwise noted.

• Authority: 26 U.S.C. 7805.
• Source: T.D. 7872, 48 FR 3590, Jan. 26, 1983, unless otherwise noted.

26:16.0.1.1.18.0.1.1	SECTION 18.0	18.0 Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
26:16.0.1.1.18.0.1.2	SECTION 18.1371-1	18.1371-1 Election to treat distributions as dividends during certain post-termination transition periods.
26:16.0.1.1.18.0.1.3	SECTION 18.1379-1	18.1379-1 Transitional rules on enactment.
26:16.0.1.1.18.0.1.4	SECTION 18.1379-2	18.1379-2 Special rules for all elections, consents, and refusals.

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