US CODE: Title 26,Subchapter Q—Readjustment of Tax Between Years and Special Limitations

Subchapter Q—Readjustment of Tax Between Years and Special Limitations

PART I—INCOME AVERAGING

PART II—MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS

[PART III—REPEALED]

[PART IV—REPEALED]

PART V—CLAIM OF RIGHT

[PART VI—REPEALED]

PART VII—RECOVERIES OF FOREIGN EXPROPRIATION LOSSES

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