Subchapter Q. Readjustment of Tax Between Years and Special Limitations

Part I. Income Averaging

• § 1301. Averaging of Farm Income

Part II. Mitigation of Effect of Limitations and Other Provisions

• § 1311. Correction of Error
• § 1312. Circumstances of Adjustment
• § 1313. Definitions
• § 1314. Amount and Method of Adjustment
• § 1315. Repealed

Part III. Repealed

• § 1321. Repealed

Part IV. Repealed

• § 1331 to 1337. Repealed

Part V. Claim of Right

• § 1341. Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right
• § 1342. Repealed

Part VI. Repealed

• § 1346. Repealed
• § 1347. Repealed
• § 1348. Repealed

Part VII. Recoveries of Foreign Expropriation Losses

• § 1351. Treatment of Recoveries of Foreign Expropriation Losses