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.