26 USC Subtitle A, CHAPTER 1, Subchapter Q, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter Q-Readjustment of Tax Between Years and Special LimitationsPART II-MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
PART II-MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
Sec.
1311.
Correction of error.
1312.
Circumstances of adjustment.
1313.
Definitions.
1314.
Amount and method of adjustment.
[1315.
Repealed.]
Editorial Notes
Amendments
1976-