US Code

Public Law 119-102 (07/12/2026)

Subchapter Q Readjustment of Tax Between Years and Special Limitations

Browse 7 parts and 0 sections in Subchapter Q Readjustment of Tax Between Years and Special Limitations of Title 26.

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Part I Income Averaging Part II Mitigation of Effect of Limitations and Other Provisions Part III Repealed] Part IV Repealed] Part V Claim of Right Part VI Repealed] Part VII Recoveries of Foreign Expropriation Losses