The following list shows all sections of subchapter Q (Readjustment of Tax Between Years and Special Limitations) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
|I.R.C. 1301||Averaging of farm income|
|I.R.C. 1311||Correction of error|
|I.R.C. 1312||Circumstances of adjustment|
|I.R.C. 1314||Amount and method of adjustment|
|I.R.C. 1315||Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788|
|I.R.C. 1321||Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788|
|I.R.C. 1331 to 1337||Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788|
|I.R.C. 1341||Computation of tax where taxpayer restores substantial amount held under claim of right|
|I.R.C. 1342||Repealed. Pub. L. 94–455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788|
|I.R.C. 1346||Repealed. Pub. L. 94–455, title XIX, §1901(a)(148), Oct. 4, 1976, 90 Stat. 1788|
|I.R.C. 1347||Repealed. Pub. L. 94–455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840|
|I.R.C. 1348||Repealed. Pub. L. 97–34, title I, §101(c)(1), Aug. 13, 1981, 95 Stat. 183|
|I.R.C. 1351||Treatment of recoveries of foreign expropriation losses|
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