Subjgrp 13. Readjustment of Tax Between Years and Special Limitations

• § 1.1311(a)-1 - Introduction.
• § 1.1311(a)-2 - Purpose and scope of section 1311.
• § 1.1311(b)-1 - Maintenance of an inconsistent position.
• § 1.1311(b)-2 - Correction not barred at time of erroneous action.
• § 1.1311(b)-3 - Existence of relationship in case of adjustment by way of deficiency assessment.
• § 1.1312-1 - Double inclusion of an item of gross income.
• § 1.1312-2 - Double allowance of a deduction or credit.
• § 1.1312-3 - Double exclusion of an item of gross income.
• § 1.1312-4 - Double disallowance of a deduction or credit.
• § 1.1312-5 - Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.
• § 1.1312-6 - Correlative deductions and credits for certain related corporations.
• § 1.1312-7 - Basis of property after erroneous treatment of a prior transaction.
• § 1.1312-8 - Law applicable in determination of error.
• § 1.1313(a)-1 - Decision by Tax Court or other court as a determination.
• § 1.1313(a)-2 - Closing agreement as a determination.
• § 1.1313(a)-3 - Final disposition of claim for refund as a determination.
• § 1.1313(a)-4 - Agreement pursuant to section 1313(a)(4) as a determination.
• § 1.1313(c)-1 - Related taxpayer.
• § 1.1314(a)-1 - Ascertainment of amount of adjustment in year of error.
• § 1.1314(a)-2 - Adjustment to other barred taxable years.
• § 1.1314(b)-1 - Method of adjustment.
• § 1.1314(c)-1 - Adjustment unaffected by other items.