There is a newer version
of
this Section
2018 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter Q - Readjustment of Tax Between Years and Special Limitations
Part V - Claim of Right
Sec. 1342 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788
Download PDF
| 26 U.S.C. § 1342 (2018) |
| [§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 Repealed.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. |
|
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. |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter Q - Readjustment of Tax Between Years and Special Limitations PART V - CLAIM OF RIGHT Sec. 1342 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788 |
| section 1342 |
| 2018 |
| January 14, 2019 |
| No |
| repealed |
| 69 Stat. 717 90 Stat. 1788 |
| Public Law 94-455 |
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
