Readjustment of Tax Between Years and Special Limitations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1311(a)-1 Introduction.
- § 1.1311(a)-2 Purpose and scope of section 1311.
- § 1.1311(b)-1 Maintenance of an inconsistent position.
- § 1.1311(b)-2 Correction not barred at time of erroneous action.
- § 1.1311(b)-3 Existence of relationship in case of adjustment by way of deficiency…
- § 1.1312-1 Double inclusion of an item of gross income.
- § 1.1312-2 Double allowance of a deduction or credit.
- § 1.1312-3 Double exclusion of an item of gross income.
- § 1.1312-4 Double disallowance of a deduction or credit.
- § 1.1312-5 Correlative deductions and inclusions for trusts or estates and legatees,…
- § 1.1312-6 Correlative deductions and credits for certain related corporations.
- § 1.1312-7 Basis of property after erroneous treatment of a prior transaction.
- § 1.1312-8 Law applicable in determination of error.
- § 1.1313(a)-1 Decision by Tax Court or other court as a determination.
- § 1.1313(a)-2 Closing agreement as a determination.
- § 1.1313(a)-3 Final disposition of claim for refund as a determination.
- § 1.1313(a)-4 Agreement pursuant to section 1313(a)(4) as a determination.
- § 1.1313(c)-1 Related taxpayer.
- § 1.1314(a)-1 Ascertainment of amount of adjustment in year of error.
- § 1.1314(a)-2 Adjustment to other barred taxable years.
- § 1.1314(b)-1 Method of adjustment.
- § 1.1314(c)-1 Adjustment unaffected by other items.
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