e-CFR banner

Home
gpo.gov
govinfo.gov

e-CFR Navigation Aids

Browse

Simple Search

Advanced Search

 — Boolean

 — Proximity

 

Search History

Search Tips

Corrections

Latest Updates

User Info

FAQs

Agency List

Incorporation By Reference

eCFR logo

Related Resources

 

Electronic Code of Federal Regulations

e-CFR data is current as of January 23, 2020

Title 26Chapter ISubchapter APart 18


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 18—TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982

rule
§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.

Need assistance?