26 CFR 18.0 - Effective date of temporary regulations under the Subchapter S Revision Act of 1982.

Regulations last checked for updates: Apr 30, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

View all text of Part 18 [§ 18.0 - § 18.1379-2]

§ 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]

authority: 26 U.S.C. 7805.

source: T.D. 7872, 48 FR 3590, Jan. 26, 1983, unless otherwise noted.

cite as: 26 CFR 18.0