§18.0. Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
26 C.F.R. § 18.0
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.
Notes, amendments, and revision history
Amendments
[T.D. 8600, 60 FR 37588, July 21, 1995]
Authority
Authority: 26 U.S.C. 7805.
Source
Source: T.D. 7872, 48 FR 3590, Jan. 26, 1983, unless otherwise noted.
Amendments
[T.D. 8600, 60 FR 37588, July 21, 1995]