---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schQ/ptV"
level: "part"
label: "Part V"
heading: "Claim of Right"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schQ-ptV"
sections_count: 2
---

# Part V — Claim of Right

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter Q — Readjustment of Tax Between Years and Special Limitations

## Sections

- [§1341. Computation of tax where taxpayer restores substantial amount held under claim of right](/usc/26/1341.md)
- [§1342. Repealed.](/usc/26/1342.md)