Treasury Regulations · 26 CFR
§ 1.1342-1. Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1342
Cite as 26 CFR § 1.1342-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Issued under
- 26 U.S.C. § 1342
- Length
- 20 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
Section 1342 shall apply with respect to taxable years beginning after December 31, 1954.
[T.D. 6500, 25 FR 12052, Nov. 26, 1960]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6500 (25 FR 12052)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Claim of Right
Nearby sections
- § 1.1341-1 Restoration of amounts received or accrued under claim of right.
- § 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.