Internal Revenue Code – Subtitle A: Chapter 1: Subchapter Q

Subchapter Q - Readjustment of Tax Between Years and Special Limitations

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Part III - Repealed

Part IV - Repealed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Part VI - Repealed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