Internal Revenue Code · 26 U.S.C.
§ 1342. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1342
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Regulations
- 1 issued under this section
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788
Regulations under this section
Treasury regulations (26 CFR) issued under § 1342
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter Q Readjustment of Tax Between Years and Special Limitations
- Part V CLAIM OF RIGHT
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Aug. 12, 1955, ch. 870, § 3, 69 Stat. 717, related to computation of tax where taxpayer recovers substantial amount held by another under claim of right.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.