Notes on readjustment of tax between years and special limitations : US Code - Notes

Search Notes on readjustment of tax between years and special limitations : US Code - Notes

Part
I. Income averaging.
II. Mitigation of effect of limitations and other
provisions.
[III, IV. Repealed.]
V. Claim of right.
[VI. Repealed.]
VII. Recoveries of foreign expropriation losses.

AMENDMENTS
1997 - Pub. L. 105-34, title IX, Sec. 933(b), Aug. 5, 1997, 111
Stat. 882, added item for part I.
1986 - Pub. L. 99-514, title I, Sec. 141(c), Oct. 22, 1986, 100
Stat. 2117, struck out item for part I "Income averaging".
1981 - Pub. L. 97-34, title I, Sec. 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, Secs. 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, Sec. 1(g)(1), Apr. 8, 1966, 80 Stat. 104,
added item for part VII.
1964 - Pub. L. 88-272, title II, Sec. 232(f)(3), Feb. 26, 1964,
78 Stat. 112, substituted "averaging" for "attributable to several
taxable years" in item for part I.