26 USC 1341
§ 1341 - Computation of tax where taxpayer restores substantial amount held under claim of right
- § 1341 - Computation of tax where taxpayer restores substantial amount held under claim of right
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Q— Readjustment of Tax Between Years and Special Limitations
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1976 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1958 Amendment