Part 18. 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.