Part V – Claim of Right

Part V – Claim of Right

Claim of Right

Pathway

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

Details

  • Reference: Part V
  • Legend: Claim of Right
  • USCode Year: 2013

Provision Content

Amendments

1976—Pub. L. 94–455, title XIX, §1901(b)(38), Oct. 4, 1976, 90 Stat. 1803, struck out item 1342 Computation of tax where taxpayer recovers substantial amount held by another under claim of right.

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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