The temporary regulations provided under Sec. 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 Sec. 18.1378-1 are effective with respect to elections made after October 19, 1982. [T.D. 8600, 60 FR 37588, July 21, 1995]