1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter Q - Readjustment of Tax Between Years and Special Limitations
  6. Part II - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
  7. 26 USC § 1315
26 USC § 1315
Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788
October 30, 2020
USC
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§ 1314 Amount and method of adjustment

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