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title 26
Internal Revenue
chapter I-i12
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 16
Claim of Right
Subjgrp 16. Claim of Right
§ 1.1341-1 - Restoration of amounts received or accrued under claim of right.
§ 1.1342-1 - Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.