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Treasury Regulations · 26 CFR Part 18

Part 18. Temporary income tax 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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 18.0 Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
  2. § 18.1371-1 Election to treat distributions as dividends during certain post-termination transition periods.
  3. § 18.1379-1 Transitional rules on enactment.
  4. § 18.1379-2 Special rules for all elections, consents, and refusals.