# Treas. Reg. § 18.0: Effective date of temporary regulations under the Subchapter S Revision Act of 1982.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-18.0>.

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]