Treasury Regulations (26 C.F.R.)
26 CFR § 1.1342-1
Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
Official textecfr.govlast amended
Section 1342 shall apply with respect to taxable years beginning after December 31, 1954.
[T.D. 6500, 25 FR 12052, Nov. 26, 1960]
Source: view the official text
In this part (40 sections)
- 1.1312-8 · Law applicable in determination of error.
- 1.1313(a)-1 · (a)-1 Decision by Tax Court or other court as a…
- 1.1313(a)-2 · (a)-2 Closing agreement as a determination.
- 1.1313(a)-3 · (a)-3 Final disposition of claim for refund as a…
- 1.1313(a)-4 · (a)-4 Agreement pursuant to section 1313(a)(4) as a…
- 1.1313(c)-1 · (c)-1 Related taxpayer.
- 1.1314(a)-1 · (a)-1 Ascertainment of amount of adjustment in year of…
- 1.1314(a)-2 · (a)-2 Adjustment to other barred taxable years.
- 1.1314(b)-1 · (b)-1 Method of adjustment.
- 1.1314(c)-1 · (c)-1 Adjustment unaffected by other items.
- 1.1321-1 · Involuntary liquidation of lifo inventories.
- 1.1321-2 · Liquidation and replacement of lifo inventories by acquiring…
- 1.1331-1 · Recoveries in respect of war losses.
- 1.1332-1 · Inclusion in gross income of war loss recoveries.
- 1.1333-1 · Tax adjustment measured by prior benefits.
- 1.1334-1 · Restoration of value of investments.
- 1.1335-1 · Elective method; time and manner of making election and…
- 1.1336-1 · Basis of recovered property.
- 1.1337-1 · Determination of tax benefits from allowable deductions.
- 1.1341-1 · Restoration of amounts received or accrued under claim of…
- 1.1342-1 · Computation of tax where taxpayer recovers substantial…
- 1.1346-1 · Recovery of unconstitutional taxes.
- 1.1347-1 · Tax on certain amounts received from the United States.
- 1.1348-1 · Fifty-percent maximum tax on earned income.
- 1.1348-2 · Computation of the fifty-percent maximum tax on earned…
- 1.1348-3 · Definitions.
- 1.1361-0 · Table of contents.
- 1.1361-1 · S corporation defined.
- 1.1361-2 · Definitions relating to S corporation subsidiaries.
- 1.1361-3 · QSub election.
- 1.1361-4 · Effect of QSub election.
- 1.1361-5 · Termination of QSub election.
- 1.1361-6 · Effective date.
- 1.1362-0 · Table of contents.
- 1.1362-1 · Election to be an S corporation.
- 1.1362-2 · Termination of election.
- 1.1362-3 · Treatment of S termination year.
- 1.1362-4 · Inadvertent terminations and inadvertently invalid elections.
- 1.1362-5 · Election after termination.
- 1.1362-6 · Elections and consents.