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26 U.S.C. 139H: Interest received in action to recover property seized by the Internal Revenue Service based on structuring transactionText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
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§139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction

Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31, United States Code, by reason of a claimed violation of section 5324 of such title.

(Added Pub. L. 116–25, title I, § 1202(a) , July 1, 2019 , 133 Stat. 987 .)

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 116–25, title I, § 1202(c), July 1, 2019, 133 Stat. 988, provided that:

“The amendments made by this section [enacting this section] shall apply to interest received on or after the date of the enactment of this Act [July 1, 2019].”