Treasury Regulations, Subchapter A, Part 18 - Index

From TaxAlmanac

SUBCHAPTER A--INCOME TAX

Part 18 TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982

Sec. 18.0 Effective date of temporary regulations under the Subchapter S Revision Act of 1982

Sec. 18.1371-1 Election to treat distributions as dividends during certain post-termination transition periods

Sec. 18.1379-1 Transitional rules on enactment

Sec. 18.1379-2 Special rules for all elections, consents, and refusals