Readjustment of Tax Between Years and Special Limitations

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Readjustment of Tax Between Years and Special Limitations

Sections

• 1.1311(a)-1
  § 1.1311(a)-1 Introduction.
• 1.1311(a)-2
  § 1.1311(a)-2 Purpose and scope of section 1311.
• 1.1311(b)-1
  § 1.1311(b)-1 Maintenance of an inconsistent position.
• 1.1311(b)-2
  § 1.1311(b)-2 Correction not barred at time of erroneous action.
• 1.1311(b)-3
  § 1.1311(b)-3 Existence of relationship in case of adjustment by way of deficiency assessment.
• 1.1312-1
  § 1.1312-1 Double inclusion of an item of gross income.
• 1.1312-2
  § 1.1312-2 Double allowance of a deduction or credit.
• 1.1312-3
  § 1.1312-3 Double exclusion of an item of gross income.
• 1.1312-4
  § 1.1312-4 Double disallowance of a deduction or credit.
• 1.1312-5
  § 1.1312-5 Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.
• 1.1312-6
  § 1.1312-6 Correlative deductions and credits for certain related corporations.
• 1.1312-7
  § 1.1312-7 Basis of property after erroneous treatment of a prior transaction.
• 1.1312-8
  § 1.1312-8 Law applicable in determination of error.
• 1.1313(a)-1
  § 1.1313(a)-1 Decision by Tax Court or other court as a determination.
• 1.1313(a)-2
  § 1.1313(a)-2 Closing agreement as a determination.
• 1.1313(a)-3
  § 1.1313(a)-3 Final disposition of claim for refund as a determination.
• 1.1313(a)-4
  § 1.1313(a)-4 Agreement pursuant to section 1313(a)(4) as a determination.
• 1.1313(c)-1
  § 1.1313(c)-1 Related taxpayer.
• 1.1314(a)-1
  § 1.1314(a)-1 Ascertainment of amount of adjustment in year of error.
• 1.1314(a)-2
  § 1.1314(a)-2 Adjustment to other barred taxable years.
• 1.1314(b)-1
  § 1.1314(b)-1 Method of adjustment.
• 1.1314(c)-1
  § 1.1314(c)-1 Adjustment unaffected by other items.