§1342 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]
17 cases·1 overruled·16 cited
Statute Text — 26 U.S.C. §1342
[§ 1342. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788] Section, added Aug. 12, 1955, ch. 870, § 3, 69 Stat. 717, related to computation of tax where taxpayer recovers substantial amount held by another under claim of right. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date
17 Citing Cases
Pension Benefit Guaranty Corporation v. White Consolidated Industries, Inc., C/o Ct Corporation Systems Registered Agent
Mid-New York Environ. v. Dragon Springs
Harvard Secured Creditors Liquidation Trust v. Internal Revenue Service (In Re Harvard Industries, Inc.)
Rhode Island v. United States Environmental Protection Agency
United States v. Robinson (In Re Robinson)
Grace Schools v. Sylvia Mathews Burwell
Diocese of Fort Wayne-South Be v. Sylvia Mathews Burwell
Pension Benefit Guar v. United Steelworkers
Citizens Coal v. EPA
Heinz, Thomas E. v. Central Laborers Pen
In Re: Harvard Ind
Pension Benefit Guaranty Corporation v. Republic Technologies International, Llc, United Steelworkers of America, Afl-Cio, Clc
Citizens Coal Council and Kentucky Resources Council, Inc. v. United States Environmental Protection Agency
Harvard Secured Creditors Liquidation Trust v. Internal Revenue Service