Sections
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1.1331-1
§ 1.1331-1 Recoveries in respect of war losses. -
1.1332-1
§ 1.1332-1 Inclusion in gross income of war loss recoveries. -
1.1333-1
§ 1.1333-1 Tax adjustment measured by prior benefits. -
1.1334-1
§ 1.1334-1 Restoration of value of investments. -
1.1335-1
§ 1.1335-1 Elective method; time and manner of making election and effect thereof. -
1.1336-1
§ 1.1336-1 Basis of recovered property. -
1.1337-1
§ 1.1337-1 Determination of tax benefits from allowable deductions.