26 USC 1314
§ 1314 - Amount and method of adjustment
- § 1314 - Amount and method of adjustment
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Q— Readjustment of Tax Between Years and Special Limitations
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2014 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1965 Amendment
- Effective Date of 1958 Amendment