§ 1.1342-1. Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
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/us/cfr/t26/s§ 1.1342-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 1342 shall apply with respect to taxable years beginning after December 31, 1954. [T.D. 6500, 25 FR 12052, Nov. 26, 1960]
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§ 1.1342-1
Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
Treas. Dec.T.D. 6500
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