26 U.S.C. § 1342

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 1342 - Repealed

26 U.S.C. § 1342

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

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 REPEALRepeal 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.

taxpayer

The term "taxpayer" means any person subject to any internal revenue tax.