
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC1342]

 
                     TITLE 26--INTERNAL REVENUE 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
 
[Sec. 1342. Repealed. Pub. L. 94-455, title XIX, 
        Sec. 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]
        
    Section, added Aug. 12, 1955, ch. 870, Sec. 3, 69 Stat. 717, related 
to computation of tax where taxpayer recovers substantial amount held by 
another under claim of right.


                        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.
