United States Code · Subchapter

Subchapter Q — Readjustment Of Tax Between Years And Special Limitations

26 U.S.C. subch. schQ

• 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• Part III Repealed]
• Part IV Repealed]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• Part VI Repealed]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