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    1. Tax Library
    2. US
    3. Code of Federal Regulations (CFR)
    4. Title 26
    5. Chapter I
    6. Subchapter A
    7. Part 18

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

    Part 18 - Part 18—TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982Part 18 - Part 18—TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
    Part 16A - Part 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTSNext
    Section 18.0 - § 18.0 Effective Date of Temporary Regulations Under the Subchapter S Revision Act of 1982.Section 18.1371-1 - § 18.1371-1 Election to Treat Distributions as Dividends During Certain Post-termination Transition Periods.Section 18.1379-1 - § 18.1379-1 Transitional Rules on Enactment.Section 18.1379-2 - § 18.1379-2 Special Rules for All Elections, Consents, and Refusals.
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