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§ 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by…

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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