26 CFR Part 18
TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
June 25, 2020
§
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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