US Code

Public Law 119-83 (04/13/2026)

Part V Claim of Right

Browse 0 units and 2 sections in Part V Claim of Right of Title 26.

Sections in Part V

§ 1341 Computation of tax where taxpayer restores substantial amount held under claim of right § 1342 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]