{"data":{"id":"us/26-u.s.c.-139h","jurisdiction":"us","citation":"26 U.S.C. § 139H","heading":"Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction","body":"Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31, United States Code, by reason of a claimed violation of section 5324 of such title.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"47ae6a10075c714b441a118aef37ee661a8b206f3b73d7bdd37a12939c0a9adc","source_id":"us","stale":true,"prev":"us/26-u.s.c.-139g","next":"us/26-u.s.c.-139i"},"notice":"GroundRules: Original legal text. Not legal advice."}