26 USC tA - Readjustment of Tax Between Years and Special Limitations

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U.S Code last checked for updates: May 14, 2025

All TitlesTitle 26Subtitle AChapter 1Subchapter Q

Part I [§ 1301 - § 1301] - INCOME AVERAGING

Part II [§ 1311 - § 1315] - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS

Part III [§ 1321 - § 1321] - REPEALED]

Part IV [§ 1331 - § 1337] - REPEALED]

Part V [§ 1341 - § 1342] - CLAIM OF RIGHT

Part VI [§ 1346 - § 1348] - REPEALED]

Part VII [§ 1351 - § 1351] - RECOVERIES OF FOREIGN EXPROPRIATION LOSSES

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