26 USC Subtitle A, CHAPTER 1, Subchapter Q, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter Q, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter Q-Readjustment of Tax Between Years and Special LimitationsPART I-INCOME AVERAGING
Jump To: MiscellaneousPrior Provisions

PART I-INCOME AVERAGING

Sec.
1301.
Averaging of farm income.

        

Editorial Notes

Prior Provisions

A prior part I consisted of sections 1301 to 1305, prior to repeal by Pub. L. 99–514, title I, §141(a), Oct. 22, 1986, 100 Stat. 2117 .