---
kind: "section"
citation: "26 C.F.R. § 18.0"
title: "26"
number: "18.0"
heading: "Effective date of temporary regulations under the Subchapter S Revision Act of 1982."
url: "https://uscodex.org/cfr/26/18.0"
---

# §18.0. Effective date of temporary regulations under the Subchapter S Revision Act of 1982.


The temporary regulations provided under § [18.1377-1](/cfr/26/18.1377-1.md), [18.1379-1](/cfr/26/18.1379-1.md), and [18.1379-2](/cfr/26/18.1379-2.md) are effective with respect to taxable years beginning after 1982, and the temporary regulations provided under [§ 18.1378-1](/cfr/26/18.1378-1.md) are effective with respect to elections made after October 19, 1982.


## Notes

### 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]