U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter Q—Readjustment of Tax Between Years…Title 26PartPart V—Claim of RightContents§ 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 Repealed.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]
