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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 II
MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
Part II. MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
§ 1311
- Correction of error
§ 1312
- Circumstances of adjustment
§ 1313
- Definitions
§ 1314
- Amount and method of adjustment
§ 1315
- Repealed.
