SubChapter Q. Readjustment of Tax Between Years and Special Limitations  


Part I. INCOME AVERAGING
Part II. MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
Part III. REPEALED
Part IV. REPEALED
Part V. CLAIM OF RIGHT
Part VI. REPEALED
Part VII. RECOVERIES OF FOREIGN EXPROPRIATION LOSSES

Amendments

Amendments

1997—Pub. L. 105–34, title IX, § 933(b), Aug. 5, 1997, 111 Stat. 882, added item for part I.

1986—Pub. L. 99–514, title I, § 141(c), Oct. 22, 1986, 100 Stat. 2117, struck out item for part I “Income averaging”.

1981—Pub. L. 97–34, title I, § 101(c)(2)(C), Aug. 13, 1981, 95 Stat. 183, struck out item for part VI “Maximum rate on personal service income”.

1976—Pub. L. 94–455, title XIX, §§ 1901(b)(36)(E), (37)(F), 1951(c)(3)(D), Oct. 4, 1976, 90 Stat. 1802, 1803, 1841, struck out items for parts III and IV “Involuntary liquidation and replacement of LIFO inventories” and “War loss recoveries”, respectively, and substituted in item for part VI “Maximum rate on personal service income” for “Other limitations”.

1966—Pub. L. 89–384, § 1(g)(1), Apr. 8, 1966, 80 Stat. 104, added item for part VII.

1964—Pub. L. 88–272, title II, § 232(f)(3), Feb. 26, 1964, 78 Stat. 112, substituted “averaging” for “attributable to several taxable years” in item for part I.