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 Repealed.]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 Repealed.]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.


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