Sec. 18.1378-1 Taxable year of S corporation. [Removed]
[T.D. 7872, 48 FR 3590, Jan. 26, 1983; 48 FR 33481, July 22, 1983, as amended by T.D. 8123, 52 FR 3623, Feb. 5, 1987;
, 60 FR 37578-37589, July 21, 1995. Removed by
, 67 FR 35009-35025, May 17, 2002.]