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§ 1.1342-1
Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
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§ 1.1342-1
Part 1: Income Taxes
§ 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
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Section 1342
shall apply with respect to taxable years beginning after December 31, 1954.
[T.D. 6500, 25 FR 12052, Nov. 26, 1960]