26 C.F.R. § 1.1342-1

Current through October 31, 2024

Section 1.1342-1 - Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date

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

26 C.F.R. §1.1342-1

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