26 CFR Part 18

4 sections.

§ 18.0
§ 18.0 Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
§ 18.1371-1
§ 18.1371-1 Election to treat distributions as dividends during certain post-termination transition periods.
§ 18.1379-1
§ 18.1379-1 Transitional rules on enactment.
§ 18.1379-2
§ 18.1379-2 Special rules for all elections, consents, and refusals.

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