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