Internal Revenue Code · 26 U.S.C.
§ 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
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. § 139H
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- July 1, 2019 by Pub. L. 116–25
- Length
- 63 words · about 1 min to read
Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31, United States Code, by reason of a claimed violation of section 5324 of such title.
(Added Pub. L. 116–25, title I, § 1202(a), July 1, 2019, 133 Stat. 987.)
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 116–25
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
Nearby sections
- § 139D Indian health care benefits
- § 139E Indian general welfare benefits
- § 139F Certain amounts received by wrongfully incarcerated individuals
- § 139G Assignments to Alaska Native Settlement Trusts
- § 139H Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
- § 139I Continuation coverage premium assistance
- § 139J Certain contributions to Trump accounts
- § 139K Scholarships for qualified elementary or secondary education expenses of eligible students
- § 139L Interest on loans secured by rural or agricultural real property
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 116–25, title I, § 1202(c), July 1, 2019, 133 Stat. 988, provided that: “The amendments made by this section [enacting this section] shall apply to interest received on or after the date of the enactment of this Act [July 1, 2019].”