Sec.
1341.
Computation of tax where taxpayer restores substantial amount held under claim of right.
[1342.
Repealed.]
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”.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Friday, May 3, 2013
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26 USC
Description of Change
Session Year
Public Law
Statutes at Large
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