Income Averaging

Income Averaging

In Legislation

Income Averaging in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter Q, Part I

The current, permanent, in-force federal laws regulating income averaging are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter Q, Part I. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including income averaging) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including income averaging) by chapter and subchapter.