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e-CFR data is current as of August 4, 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.

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