---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchA/part18"
level: "part"
label: "Part 18"
heading: "Temporary Income Tax Regulations under the Subchapter S Revision Act of 1982"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchA-part18"
sections_count: 4
---

# Part 18 — Temporary Income Tax Regulations under the Subchapter S Revision Act of 1982

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter A — Income Tax

## Sections

- [§18.0. Effective date of temporary regulations under the Subchapter S Revision Act of 1982.](/cfr/26/18.0.md)
- [§18.1371-1. Election to treat distributions as dividends during certain post-termination transition periods.](/cfr/26/18.1371-1.md)
- [§18.1379-1. Transitional rules on enactment.](/cfr/26/18.1379-1.md)
- [§18.1379-2. Special rules for all elections, consents, and refusals.](/cfr/26/18.1379-2.md)