26 C.F.R. § 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
Title 26 - Internal Revenue
Section 1342 shall apply with respect to taxable years beginning after December 31, 1954. [T.D. 6500, 25 FR 12052, Nov. 26, 1960]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Claim of Right
§ 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
