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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter Q— Readjustment of Tax Between Years and Special Limitations · § 1342

§ 1342. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]

71 words·~1 min read·/usc/title-26/section-1342

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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.
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  • Aug. 12, 1955, ch. 870, § 3
  • 69 Stat. 717
  • section 1901(d) of Pub. L. 94–455
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§ 1342
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]
Stat.×1
ActAug. 12, 1955, ch. 870, § 3
Stat.69 Stat. 717
Pub. L.section 1901(d) of Pub. L. 94–455
Cites 4Cited by 1 across 1 source
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