Subchapter Q: Readjustment of Tax Between Years and Special Limitations
Part II: MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
- Section 1311: Correction of error
- Section 1312: Circumstances of adjustment
- Section 1313: Definitions
- Section 1314: Amount and method of adjustment
- [Section 1315: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]
[Part III: REPEALED]
- [Section 1321: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]
[Part IV: REPEALED]
- [Section 1331 to 1337: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]
Part V: CLAIM OF RIGHT
- Section 1341: Computation of tax where taxpayer restores substantial amount held under claim of right
- [Section 1342: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]
[Part VI: REPEALED]
- [Section 1346: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]
- [Section 1347: Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
- [Section 1348: Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95 Stat. 183]