26 U.S. Code Chapter 1, Subchapter Q - Readjustment of Tax Between Years and Special Limitations

Part I. Income averaging. II. Mitigation of effect of limitations and other provisions. [III, IV. Repealed.] V. Claim of right. [VI. Repealed.] VII. Recoveries of foreign expropriation losses.

1997—Pub. L. 105–34, title IX, § 933(b),Aug. 5, 1997, 111 Stat. 882, added item for part I.
1986—Pub. L. 99–514, title I, § 141(c),Oct. 22, 1986, 100 Stat. 2117, struck out item for part I “Income averaging”.
1981—Pub. L. 97–34, title I, § 101(c)(2)(C),Aug. 13, 1981, 95 Stat. 183, struck out item for part VI “Maximum rate on personal service income”.
1976—Pub. L. 94–455, title XIX, §§ 1901(b)(36)(E), (37)(F), 1951(c)(3)(D),Oct. 4, 1976, 90 Stat. 1802, 1803, 1841, struck out items for parts III and IV “Involuntary liquidation and replacement of LIFO inventories” and “War loss recoveries”, respectively, and substituted in item for part VI “Maximum rate on personal service income” for “Other limitations”.
1966—Pub. L. 89–384, § 1(g)(1),Apr. 8, 1966, 80 Stat. 104, added item for part VII.
1964—Pub. L. 88–272, title II, § 232(f)(3),Feb. 26, 1964, 78 Stat. 112, substituted “averaging” for “attributable to several taxable years” in item for part I.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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