PART 18 -- TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPT. S REVISION ACT OF 1982
Authority: 26 U.S.C. 7805.
Authority amended by T.D. 8449, 57 FR 55445-55457, Nov. 25, 1992. Revised by T.D. 8600, 60 FR 37578-37589, July 21, 1995.
Source: T.D. 7872, 48 FR 3590, Jan. 26, 1983, unless otherwise noted.