Subchapter Q. Readjustment of Tax Between Years and Special Limitations

• PART I [§ 1301 - § 1301] - INCOME AVERAGING
• PART II [§ 1311 - § 1315] - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
• PART III [§ 1321 - § 1321] - REPEALED]
• PART IV [§ 1331 - § 1337] - REPEALED]
• PART V [§ 1341 - § 1342] - CLAIM OF RIGHT
• PART VI [§ 1346 - § 1348] - REPEALED]
• PART VII [§ 1351 - § 1351] - RECOVERIES OF FOREIGN EXPROPRIATION LOSSES