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