---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schQ/ptII"
level: "part"
label: "Part II"
heading: "Mitigation of Effect of Limitations and Other Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schQ-ptII"
sections_count: 5
---

# Part II — Mitigation of Effect of Limitations and Other Provisions

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter Q — Readjustment of Tax Between Years and Special Limitations

## Sections

- [§1311. Correction of error](/usc/26/1311.md)
- [§1312. Circumstances of adjustment](/usc/26/1312.md)
- [§1313. Definitions](/usc/26/1313.md)
- [§1314. Amount and method of adjustment](/usc/26/1314.md)
- [§1315. Repealed.](/usc/26/1315.md)