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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter Q. Readjustment of Tax Between Years and Special Limitations |
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Part I. INCOME AVERAGING |
| § 1301. Averaging of farm income |
Prior Provisions
A prior part I consisted of sections 1301 to 1305, prior to repeal by Pub. L. 99–514, title I, § 141(a),