CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter Q— Readjustment of Tax Between Years and Special Limitations
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- PART I— INCOME AVERAGING
- PART II— MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
- § 1321. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]
- § 1331 to 1337. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976,…
- PART V— CLAIM OF RIGHT
- § 1346. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]
- § 1347. Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat.…
- § 1348. Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95 Stat. 183]
- PART VII— RECOVERIES OF FOREIGN EXPROPRIATION LOSSES
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