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.