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Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
PART 18--TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
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 | 18.0 | Effective date of temporary regulations under the Subchapter S Revision Act of 1982. |
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| 18.1371-1 | Election to treat distributions as dividends during certain post-termination transition periods. |
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| 18.1379-1 | Transitional rules on enactment. |
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| 18.1379-2 | Special rules for all elections, consents, and refusals. |
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