Application of the Segregation Rules to Small Shareholders (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Application of the Segregation Rules to Small Shareholders (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations under section 382 of the Internal Revenue Code (Code). These regulations provide guidance regarding the application of the segregation rules to public groups of shareholders in determining owner shifts and ownership changes under section 382 of the Code. These regulations affect corporations. This book contains: - The complete text of the Application of the Segregation Rules to Small Shareholders (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section