26 C.F.R. § 1.1342-1. - § 1.1342-1 Computation of Tax Where Taxpayer Recovers Substantial Amount Held by Another Under Claim of Right; Effective Date.

Current as of January 1, 1970

Section 1.1342-1 - § 1.1342-1 Computation of Tax Where Taxpayer Recovers Substantial Amount Held by Another Under Claim of Right; Effective Date.Section 1.1342-1 - § 1.1342-1 Computation of Tax Where Taxpayer Recovers Substantial Amount Held by Another Under Claim of Right; Effective Date.

Section 1.1341-1 - § 1.1341-1 Restoration of Amounts Received or Accrued Under Claim of Right.Section 1.1346-1 - § 1.1346-1 Recovery of Unconstitutional Taxes.

§ 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.

Section 1342 shall apply with respect to taxable years beginning after December 31, 1954.

[T.D. 6500, 25 FR 12052, Nov. 26, 1960]

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