FEDERAL · 26 U.S.C. · Chapter 1

Repealed.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

Current through Pub. L. 119-99
Title 26Internal Revenue Code·Ch. 1 — NORMAL TAXES AND SURTAXES·Subch. Q·Pt. V
Repealed. Pub. L. 94–455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788

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26 U.S.C. § 1342 (Repealed. Pub. L. 94–455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

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.