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.