| Section No. | Description |
|---|---|
| Section 18.0 | Election to treat distributions as dividends during certain post-termination transition periods |
| Section 18.1371-1 | Transitional rules on enactment |
| Section 18.1379-1 | Special rules for all elections, consents, and refusals |
| Section 18.1379-2 | Interest on certain deferred payments; interest rate for use in determining whether there is total unstated interest |