[§ 1342. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(147)](/us/pl/94/455/tXIX/s1901/a/147), Oct. 4, 1976, [90 Stat. 1788](/us/stat/90/1788)]

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

[§ 1342. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]

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.

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