Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code
/
TITLE 26 - INTERNAL REVENUE...
/
Subtitle A—Income Taxes (§§...
/
CHAPTER 1—NORMAL TAXES AND ...
/
Subchapter Q—Readjustment of Tax Between Years ...
Subchapter Q—Readjustment of Tax Between Years and Special Limitations (§§ 1301 – 1351)
PART I—INCOME AVERAGING (§ 1301)
PART II—MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS (§§ 1311 – 1315)
[PART III—REPEALED] (§ 1321)
[PART IV—REPEALED] (§ 1331)
PART V—CLAIM OF RIGHT (§§ 1341 – 1342)
[PART VI—REPEALED] (§§ 1346 – 1348)
PART VII—RECOVERIES OF FOREIGN EXPROPRIATION LOSSES (§ 1351)