U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter Q—Readjustment of Tax Between Years and Special Limitations (§§ 1301—1351) > PART II—MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS (§§ 1311—1315)