26 U.S.C. § §139H. Interest received in action to re — §139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction

FEDERAL · 26 U.S.C. · Chapter Subchapter B—Computation of Taxable Income

§139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction

26 U.S.C. § §139H. Interest received in action to re

ChapterSubchapter B—Computation of Taxable Income

PartIII

This text of 26 U.S.C. § §139H. Interest received in action to re (§139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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26 U.S.C. § §139H. Interest received in action to re.

Text

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.

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History

(Added Pub. L. 116–25, title I, §1202(a), July 1, 2019, 133 Stat. 987.)

Editorial Notes

Statutory Notes and Related Subsidiaries

Effective Date
Pub. L. 116–25, title I, §1202(c), July 1, 2019, 133 Stat. 988, provided that: "The amendments made by this section [enacting this section] shall apply to interest received on or after the date of the enactment of this Act [July 1, 2019]."

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26 U.S.C. § §139H. Interest received in action to re, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/§139H. Interest received in action to re.