26 CFR 18.0 – Effective date of temporary regulations under the Subchapter S Revision Act of 1982
Current as of: 2024 | Check for updates
|
Other versions
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.
