Subchapter Q—Readjustment of Tax Between Years and Special Limitations (§§ 1301—1351)
- PART I—INCOME AVERAGING (§ 1301)
- PART II—MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS (§§ 1311—1315)
- [PART III—REPEALED] (§ 1321)
- [PART IV—REPEALED] (§ 1331_to_1337)
- PART V—CLAIM OF RIGHT (§§ 1341—1342)
- [PART VI—REPEALED] (§§ 1346—1348)
- PART VII—RECOVERIES OF FOREIGN EXPROPRIATION LOSSES (§ 1351)