26 USC Subtitle A, CHAPTER 1, Subchapter Q, PART V: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter Q-Readjustment of Tax Between Years and Special LimitationsPART V-CLAIM OF RIGHT

Jump To: MiscellaneousAmendments

PART V-CLAIM OF RIGHT

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Repealed.]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".