26 CFR Topic
Readjustment of Tax Between Years and Special Limitations
June 25, 2020
§
1.1313(a)-1
Decision by Tax Court or other court as a determination
§
1.1311(a)-1
Introduction
§
1.1311(a)-2
Purpose and scope of section 1311
§
1.1311(b)-1
Maintenance of an inconsistent position
§
1.1311(b)-2
Correction not barred at time of erroneous action
§
1.1311(b)-3
Existence of relationship in case of adjustment by way of deficiency assessment
§
1.1312-1
Double inclusion of an item of gross income
§
1.1312-2
Double allowance of a deduction or credit
§
1.1312-3
Double exclusion of an item of gross income
§
1.1312-4
Double disallowance of a deduction or credit
§
1.1312-5
Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs
§
1.1312-6
Correlative deductions and credits for certain related corporations
§
1.1312-7
Basis of property after erroneous treatment of a prior transaction
§
1.1312-8
Law applicable in determination of error
§
1.1313(a)-2
Closing agreement as a determination
§
1.1313(a)-3
Final disposition of claim for refund as a determination
§
1.1313(a)-4
Agreement pursuant to section 1313(a)(4) as a determination
§
1.1313(c)-1
Related taxpayer
§
1.1314(a)-1
Ascertainment of amount of adjustment in year of error
§
1.1314(a)-2
Adjustment to other barred taxable years
§
1.1314(b)-1
Method of adjustment
§
1.1314(c)-1
Adjustment unaffected by other items
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