Please list three references that deal with the topic of the formation of C Corps vs S Corps. The information must be from this year 2018. The references can only be from primary sources which will be attached below. Thank you in advance.

PRIMARY AUTHORITY Committee Report Internal Revenue Code Treasury Regulation - final Treasury Regulation - proposed Treasury Regulation - temporary Revenue Ruling - temporary cite Revenue Ruling - permanent cite Revenue Procedure - temporary cite Revenue Procedure - Permanent cite Announcement - Temporary cite Announcement- Permanent cite Notice - Temporary citation Notice - Permanent citation Private Letter Ruling U.S. Tax Court- regular decision U.S. Tax Court memorandum decision Acquiescence U.S. District Court U.S. Court of Federal Claims U.S. Court of Appeals U.S. Supreme Court PRIMARY AUTHORITY Committee Report Internal Revenue Code Treasury Regulation - final Treasury Regulation - proposed Treasury Regulation - temporary Revenue Ruling - temporary cite Revenue Ruling - permanent cite Revenue Procedure - temporary cite Revenue Procedure - Permanent cite Announcement - Temporary cite Announcement- Permanent cite Notice - Temporary citation Notice - Permanent citation Private Letter Ruling U.S. Tax Court- regular decision U.S. Tax Court memorandum decision Acquiescence U.S. District Court U.S. Court of Federal Claims U.S. Court of Appeals U.S. Supreme Court