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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.1342-1: -1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

Section 1342 shall apply with respect to taxable years beginning after December 31, 1954.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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