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