Treasury Regulations, Subchapter A, Sec. 18.0
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Sec. 18.0 Effective date of temporary regulations under the Subchapter S Revision Act of 1982
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.
[T.D. 8600, 60 FR 37588, July 21, 1995]
