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PART V⁠—CLAIM OF RIGHT — Front Matter

Chap.Sec.
1341.Computation of tax where taxpayer restores substantial amount held under claim of right.
[ 1342.Repealed.]

Editorial Notes

Amendments

1976⁠—Pub. L. 94–455, title XIX, § 1901(b)(38), Oct. 4, 1976, 90 Stat. 1803, struck out item 1342 “Computation of tax where taxpayer recovers substantial amount held by another under claim of right”.