26 U.S.C. § 139H
Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31 , United States Code, by reason of a claimed violation of section 5324 of such title.
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Nearby sections (25 sections)
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- 139C · Certain disability-related first responder retirement payments
- 139D · Indian health care benefits
- 139E · Indian general welfare benefits
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- 139H · Interest received in action to recover property seized by the…
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- 139L · Interest on loans secured by rural or agricultural real property
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