Aug. 12, 1955, ch. 870, § 3 69 Stat. 717 Section, added , , 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
section 1901(d) of Pub. L. 94–455section 2 of this titleRepeal effective for taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .