---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schQ"
level: "subchapter"
label: "Subchapter Q"
heading: "Readjustment of Tax Between Years and Special Limitations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schQ"
sections_count: 14
---

# Subchapter Q — Readjustment of Tax Between Years and Special Limitations

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Income Averaging](/usc/26/stA-ch1-schQ-ptI.md)
- [Part II — Mitigation of Effect of Limitations and Other Provisions](/usc/26/stA-ch1-schQ-ptII.md)
- [Part III — Repealed](/usc/26/stA-ch1-schQ-ptIII.md)
- [Part IV — Repealed](/usc/26/stA-ch1-schQ-ptIV.md)
- [Part V — Claim of Right](/usc/26/stA-ch1-schQ-ptV.md)
- [Part VI — Repealed](/usc/26/stA-ch1-schQ-ptVI.md)
- [Part VII — Recoveries of Foreign Expropriation Losses](/usc/26/stA-ch1-schQ-ptVII.md)