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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 19, 2009
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 18--TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
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| Effective date of temporary regulations under the Subchapter S Revision Act of 1982. |
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| Election to treat distributions as dividends during certain post-termination transition periods. |
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| Transitional rules on enactment. |
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| Special rules for all elections, consents, and refusals. |
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