U.S. Code
Regulations
Constitution
Journal
Apps
U.S. Code
U.S. Code
Regulations
menu
U.S. Code
All Titles
title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter Q
Readjustment of Tax Between Years and Special Limitations
part I
INCOME AVERAGING
Part I. INCOME AVERAGING
§ 1301
- Averaging of farm income