Treasury Regulations · 26 CFR
§ 18.0. Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 18.0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 21, 1995 by T.D. 8600
- Length
- 51 words · about 1 min to read
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]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8600 (60 FR 37588)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 18 Temporary income tax regulations under the subchapter s revision act of 1982
Nearby sections
- § 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.
- § 18.1379-1 Transitional rules on enactment.
- § 18.1379-2 Special rules for all elections, consents, and refusals.