26 C.F.R. § 18.0. - § 18.0 Effective Date of Temporary Regulations Under the Subchapter S Revision Act of 1982.

Current as of January 1, 1970

Section 18.0 - § 18.0 Effective Date of Temporary Regulations Under the Subchapter S Revision Act of 1982.Section 18.0 - § 18.0 Effective Date of Temporary Regulations Under the Subchapter S Revision Act of 1982.

Previous Section 18.1371-1 - § 18.1371-1 Election to Treat Distributions as Dividends During Certain Post-termination Transition Periods.

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

The temporary regulations provided under § 18.1377-1, 18.1379-1, and 18.1379-2 are effective with respect to taxable years beginning after 1982, and the temporary regulations provided under § 18.1378-1 are effective with respect to elections made after October 19, 1982.

[T.D. 8600, 60 FR 37588, July 21, 1995]

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