Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter A - INCOME TAX
Part 18 - TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
Section 18.0 - Effective date of temporary regulations under the Subchapter S Revision Act of 1982

26 C.F.R. § 18.0

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Current through October 31, 2024
Section 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.

26 C.F.R. §18.0

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