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26 U.S.C. 1342: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147) , Oct. 4, 1976 , 90 Stat. 1788Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§1342. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147) , Oct. 4, 1976 , 90 Stat. 1788

Section, added Aug. 12, 1955, ch. 870, § 3, 69 Stat. 717, related to computation of tax where taxpayer recovers substantial amount held by another under claim of right.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.