U.S. Code
Regulations
Constitution
Journal
Apps
Regulations
U.S. Code
Regulations
menu
Regulations
All Titles
title 26
Internal Revenue
chapter I-i12
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 12
Income Averaging
Subjgrp 12. Income Averaging
§ 1.1301-1 - Averaging of farm and fishing income.
