Subchapter Q –
Readjustment of Tax Between Years and Special Limitations
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter Q
Details
- Reference: Subchapter Q
- Legend: Readjustment of Tax Between Years and Special Limitations
- USCode Year: 2013
Provision Content
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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-1282 in the Legal Encyclopedia: Income Taxes
In this entry about 26-U.S.C.-1282, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.
26-U.S.C.-1278 in the Legal Encyclopedia: Tax Liability
In this entry about 26-U.S.C.-1278, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.
26-U.S.C.-1277 in the Legal Encyclopedia: Taxation
In this entry about 26-U.S.C.-1277, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.
26-U.S.C.-1043 in the Legal Encyclopedia: Liability
In this entry about 26-U.S.C.-1043, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.
Topic Map
- Title 26/Subtitle A/Chapter 1/Subchapter Q/Part I – Income Averaging
- Title 26/Subtitle A/Chapter 1/Subchapter Q/Part II – Mitigation of Effect of Limitations and Other Provisions
- Title 26/Subtitle A/Chapter 1/Subchapter Q/Part V – Claim of Right
- Title 26/Subtitle A/Chapter 1/Subchapter Q/Part VII – Recoveries of Foreign Expropriation Losses
- Title 26/Subtitle A/Chapter 1/Subchapter Q/Section 1321 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(144), Oct. 4, 1976, 90 Stat. 1788]
- Title 26/Subtitle A/Chapter 1/Subchapter Q/Section 1331 – [§ to 1337. Repealed. Pub. L. 94-455, Title XIX, §1901(A)(145)(A), Oct. 4, 1976, 90 Stat. 1788]
- Title 26/Subtitle A/Chapter 1/Subchapter Q/Section 1346 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(148), Oct. 4, 1976, 90 Stat. 1788]
- Title 26/Subtitle A/Chapter 1/Subchapter Q/Section 1347 – [Repealed. Pub. L. 94-455, Title XIX, §1951(B)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
- Title 26/Subtitle A/Chapter 1/Subchapter Q/Section 1348 – [Repealed. Pub. L. 97-34, Title I, §101(C)(1), Aug. 13, 1981, 95 Stat. 183]
Leave a Reply