Title 26Subchapter

Subchapter Q—Readjustment of Tax Between Years and Special Limitations

Contents

  1. Part I—Income Averaging
  2. Part II—Mitigation of Effect of Limitations and Other Provisions
  3. [Part III—Repealed]
  4. [Part IV—Repealed]
  5. Part V—Claim of Right
  6. [Part VI—Repealed]
  7. Part VII—Recoveries of Foreign Expropriation Losses