1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - GAIN OR LOSS ON DISPOSITION OF PROPERTY
  6. Topic - Claim of Right
  7. 26 CFR § 1.1342-1
26 CFR § 1.1342-1
Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date
June 25, 2020
CFR

Section 1342 shall apply with respect to taxable years beginning after December 31, 1954.

[T.D. 6500, 25 FR 12052, Nov. 26, 1960]

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§ 1.1341-1 Restoration of amounts received or accrued under claim of right

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