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MCP
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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter Q — Readjustment of Tax Between Years and Special Limitations
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Part V — Claim of Right
‹
Pt. IV
Repealed
Pt. VI
Repealed
›
Part V — Claim of Right
Search Part V full text →
§1341
Computation of tax where taxpayer restores substantial amount held under claim of right
§1342
Repealed.
‹
Pt. IV
Repealed
Pt. VI
Repealed
›
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