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Treasury Regulations · 26 CFR Part 1

Readjustment of Tax Between Years and Special Limitations (§§ 1.1311(a)-1 to 1.1314(c)-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1311(a)-1 Introduction.
  2. § 1.1311(a)-2 Purpose and scope of section 1311.
  3. § 1.1311(b)-1 Maintenance of an inconsistent position.
  4. § 1.1311(b)-2 Correction not barred at time of erroneous action.
  5. § 1.1311(b)-3 Existence of relationship in case of adjustment by way of deficiency assessment.
  6. § 1.1312-1 Double inclusion of an item of gross income.
  7. § 1.1312-2 Double allowance of a deduction or credit.
  8. § 1.1312-3 Double exclusion of an item of gross income.
  9. § 1.1312-4 Double disallowance of a deduction or credit.
  10. § 1.1312-5 Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.
  11. § 1.1312-6 Correlative deductions and credits for certain related corporations.
  12. § 1.1312-7 Basis of property after erroneous treatment of a prior transaction.
  13. § 1.1312-8 Law applicable in determination of error.
  14. § 1.1313(a)-1 Decision by Tax Court or other court as a determination.
  15. § 1.1313(a)-2 Closing agreement as a determination.
  16. § 1.1313(a)-3 Final disposition of claim for refund as a determination.
  17. § 1.1313(a)-4 Agreement pursuant to section 1313(a)(4) as a determination.
  18. § 1.1313(c)-1 Related taxpayer.
  19. § 1.1314(a)-1 Ascertainment of amount of adjustment in year of error.
  20. § 1.1314(a)-2 Adjustment to other barred taxable years.
  21. § 1.1314(b)-1 Method of adjustment.
  22. § 1.1314(c)-1 Adjustment unaffected by other items.