Treasury Regulations · 26 CFR
§ 18.1379-2. Special rules for all elections, consents, and refusals.
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).
Regulation under 26 U.S.C. § 1379
Cite as 26 CFR § 18.1379-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 7872, 48 FR 3590, Jan. 26, 1983, unless otherwise noted.
- Issued under
- 26 U.S.C. § 1379
- Length
- 253 words · about 1 min to read
¶(a) Additional information required. If later regulations issued under the section of the Code or of the Subchapter S Revision Act of 1982 under which the election, consent, or refusal was made require the furnishing of information in addition to that which was furnished with the statement of election, consent, or refusal as provided by part 18 of this title, and if an office of the Internal Revenue Service requests the taxpayer to provide the additional information, the taxpayer shall furnish the additional information in a statement filed with that office of the Internal Revenue Service within 60 days after the date on which the request is made. This statement shall also—
¶(1) Contain the name, address, and taxpayer identification number of each party identified in connection with the election, consent, or refusal,
¶(2) Identify the election, consent, or refusal by reference to the section of the Code or Act under which the election, consent, or refusal was made, and
¶(3) Specify the scope of the election, consent, or refusal.
If the additional information is not provided within 60 days after the date on which the request is made, the election, consent, or refusal may, at the discretion of the Commissioner, be held invalid.
¶(b) State law incorporator. For purposes of any election, consent, or refusal provided in part 18 of this title, any person who is considered to be a shareholder for state law purposes solely by virtue of his or her status as an incorporator shall not be treated as a shareholder.
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.