26 CFR 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.