26 USC 1342: Repealed. Pub. L. 94-455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788
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26 USC 1342: Repealed. Pub. L. 94-455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788 Text contains those laws in effect on November 14, 2024
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
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[§1342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788 ]

Section, added Aug. 12, 1955, ch. 870, §3, 69 Stat. 717 , related to computation of tax where taxpayer recovers substantial amount held by another under claim of right.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.