§ 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
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/usc/title-26/section-139hA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31, United States Code, by reason of a claimed violation of section 5324 of such title.
(Added Pub. L. 116–25, title I, § 1202(a), July 1, 2019, 133 Stat. 987.)
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- 133 Stat. 987
- 133 Stat. 988
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§ 139H
Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
Stat.133 Stat. 987
Stat.133 Stat. 988
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