United States Code

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PART V—CLAIM OF RIGHT

Sec.

1341.

Computation of tax where taxpayer restores substantial amount held under claim of right.

[1342.

Repealed.]

Editorial Notes

Amendments

1976—Pub. L. 94–455, title XIX, §1901(b)(38), Oct. 4, 1976, 90 Stat. 1803, struck out item 1342 "Computation of tax where taxpayer recovers substantial amount held by another under claim of right".