US Code
CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter Q— Readjustment of Tax Between Years and Special Limitations

PART I— INCOME AVERAGING

§ 1301. Averaging of farm income - (a) In generalAt the election of an individual engaged in...

PART II— MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS

§ 1311. Correction of error - (a) General ruleIf a determination (as defined in section 1313)...

§ 1312. Circumstances of adjustment - (1) Double inclusion of an item of gross incomeThe determination...

§ 1313. Definitions - (a) DeterminationFor purposes of this part, the term “determination” means—(1)...

§ 1314. Amount and method of adjustment - (a) Ascertainment of amount of adjustmentIn computing the amount of...

[§ 1315. Repealed. , , ] -

[PART III— REPEALED]

[§ 1321. Repealed. , , ] -

[PART IV— REPEALED]

[§§ 1331 to 1337. Repealed. , , ] -

PART V— CLAIM OF RIGHT

§ 1341. Computation of tax where taxpayer restores substantial amount held under claim of right - (a) General ruleIf—(1) an item was included in gross income...

[§ 1342. Repealed. , , ] -

[PART VI— REPEALED]

[§ 1346. Repealed. , , ] -

[§ 1347. Repealed. , , ] -

[§ 1348. Repealed. , , ] -

PART VII— RECOVERIES OF FOREIGN EXPROPRIATION LOSSES

§ 1351. Treatment of recoveries of foreign expropriation losses - (a) Election(1) In generalThis section shall apply only to a...