Versions of See prior versions of a law on LawServer 2024 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods 2023 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods 2022 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods 2021 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods 2015 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods 2014 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods 2010 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods 2009 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods