- PART I—INCOME AVERAGING (§ 1301)
- PART II—MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS (§§ 1311 – 1315)
- [PART III—REPEALED] (§ 1321)
- [PART IV—REPEALED] (§ 1331)
- PART V—CLAIM OF RIGHT (§§ 1341 – 1342)
- [PART VI—REPEALED] (§§ 1346 – 1348)
- PART VII—RECOVERIES OF FOREIGN EXPROPRIATION LOSSES (§ 1351)
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26 U.S. Code Subchapter Q - Readjustment of Tax Between Years and Special Limitations
Editorial Notes
Amendments
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.