Sign in
Login with Google
or
Register | Forgot your password?
Already have an account?
By creating an account, you accept the terms of the User Agreement and the terms of the Privacy Policy.
Remembered the password?
INSTALAWYER.IOAsk a Question

    Ask a question on the site

    Questions

    Lawyers

    Blogs

    Legislation

    Contacts

    Become a lawyer

    Login Registration

    • Ask a Question
    • Questions
    • Lawyers
    • Blogs
    • Legislation
    • Become a lawyer
    • Login
    • Legislation USA
    • US Code
    • Title 26— INTERNAL REVENUE CODE
    • Subtitle A— Income Taxes
    • CHAPTER 1— NORMAL TAXES AND SURTAXES
    • Subchapter Q— Readjustment of Tax Between Years and Special Limitations

    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 Repealed.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    [PART III— REPEALED]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 Repealed.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    [PART IV— REPEALED]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 Repealed.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 Repealed.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    [PART VI— REPEALED]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 Repealed.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 Repealed.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 Repealed.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...

    << Previous
    Next >>

    InstaLawyer.io

    About us

    Contacts

    Copyright

    Customer Protection Policy

    Client

    Ask a Question

    Request a call

    Our lawyers

    Questions

    FAQ

    Lawyer

    Become a project lawyer

    FAQ for lawyers

    License agreement

    Contact us

    [email protected]

    Facebook


    © InstaLawyer 2018-2025 All rights reserved