{"data":{"id":"us/26-cfr-18.0","jurisdiction":"us","citation":"26 CFR 18.0","heading":"Effective date of temporary regulations under the Subchapter S Revision Act of 1982.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 18—TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"17807ae9c93f13ed9ddbaf2904717b6c83811051af47c92520de58d8d6068c04","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-16a.1255-2","next":"us/26-cfr-18.1371-1"},"notice":"GroundRules: Original legal text. Not legal advice."}