§ 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 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.

Section 1342 shall apply with respect to taxable years beginning after December 31, 1954.

[T.D. 6500, 25 FR 12052, Nov. 26, 1960]

                    
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§ 1.1342-1 - Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.

§ 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.