§ 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
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Terms Used In 26 CFR Part 18 - Temporary Income Tax Regulations Under the Subchapter S Revision Act of 1982

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1