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Internal Revenue Code · 26 U.S.C.

Subchapter Q. Readjustment of Tax Between Years and Special Limitations

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Part I INCOME AVERAGING § 1301

    1. § 1301 Averaging of farm income

  2. Part II MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS §§ 1311–1315

    1. § 1311 Correction of error
    2. § 1312 Circumstances of adjustment
    3. § 1313 Definitions
    4. § 1314 Amount and method of adjustment
    5. § 1315 Repealed

  3. Part III REPEALED § 1321

    1. § 1321 Repealed

  4. Part IV REPEALED § 1331–1337

    1. § 1331–1337 Repealed

  5. Part V CLAIM OF RIGHT §§ 1341–1342

    1. § 1341 Computation of tax where taxpayer restores substantial amount held under claim of right
    2. § 1342 Repealed

  6. Part VI REPEALED §§ 1346–1348

    1. § 1346 Repealed
    2. § 1347 Repealed
    3. § 1348 Repealed

  7. Part VII RECOVERIES OF FOREIGN EXPROPRIATION LOSSES § 1351

    1. § 1351 Treatment of recoveries of foreign expropriation losses