CFR›Title 26›Chapter I›Part 1›Subject Group Income Averaging ContainsSection 1.1301-1CorpusDaily eCFRDisplayed edition2026-06-23Last updated2026-06-23 Sections 1.1301-1 § 1.1301-1 Averaging of farm and fishing income. Previous Homeowners Associations Homeowners Associations Next Income in Respect of Decedents Income in Respect of Decedents