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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
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.
authority:
26 U.S.C. 7805.
source:
T.D. 7872, 48 FR 3590, Jan. 26, 1983, unless otherwise noted.
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