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26 U.S. Code Part V - CLAIM OF RIGHT

U.S. Code
Notes

§ 1341. Computation of tax where taxpayer restores substantial amount held under claim of right
[§ 1342. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]

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”.