U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter Q—Readjustment of Tax Between Years…Title 26PartPart II—Mitigation of Effect of Limitations and Other ProvisionsContents§ 1311. Correction of error§ 1312. Circumstances of adjustment§ 1313. Definitions§ 1314. Amount and method of adjustment[§1315. Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]