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Home / Title 26 / Subtitle A Income Taxes / Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter Q Readjustment of Tax Between Years and Special Limitations / Part I INCOME AVERAGING

Public Law 119-120 (10/07/2026)

Part I Income Averaging

Browse 0 units and 1 sections in Part I Income Averaging of Title 26.

Sections in Part I

§ 1301 Averaging of farm income ›

Next → Part II MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS

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Legal citation 26 U.S.C. Part I Income Averaging

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US Code, Part I Income Averaging, Title 26, https://uscode.ecfr.io/title/26/subtitle/a/chapter/1/subchapter/q/part/i. Public Law 119-120 (10/07/2026). Retrieved 2026-10-15 from https://uscode.ecfr.io/title/26/subtitle/a/chapter/1/subchapter/q/part/i