26-U.S.C.-1342

[§1342 – Repealed. Pub. L. 94-455, Title Xix, §1901(A)(147), Oct. 4, 1976, 90 Stat. 1788]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter Q > Part V > Section 1342

Details

• Reference: Section 1342
• Legend: [§1342 – Repealed. Pub. L. 94-455, Title Xix, §1901(A)(147), Oct. 4, 1976, 90 Stat. 1788]
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1314 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-1314, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-1311 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-1311, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

Part II – Mitigation of Effect of Limitations and Other Provisions in the Legal Encyclopedia: Taxation

In this entry about Part II – Mitigation of Effect of Limitations and Other Provisions, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-1311 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-1311, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

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