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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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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. |
| § 18.1378-1 - Taxable year of S corporation. |
| § 18.1379-1 - Transitional rules on enactment. |
| § 18.1379-2 - Special rules for all elections, consents, and refusals. |