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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
Part V. CLAIM OF RIGHT
§ 1341
- Computation of tax where taxpayer restores substantial amount held under claim of right
§ 1342
- Repealed.
