26 CFR Part 18

4 sections.

§ 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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