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

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 Repealed.]

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”.


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