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Code · CFR · Title 26 — Internal Revenue · Part 18 · § 18.0

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

47 words·~1 min read·/us/cfr/t26/s§ 18.0·

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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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§ 18.0
Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
Treas. Dec.T.D. 8600
Cites 1Cited by 0 across 0 sources
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