26 U.S.C. § 1342
Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
26 U.S.C. § 1342
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.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.