Versions of 26 CFR 1.1342-1 - Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date on LawServer 2024 26 CFR 1.1342-1 – Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date 2023 26 CFR 1.1342-1 – Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date 2022 26 CFR 1.1342-1 – Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date 2021 26 CFR 1.1342-1 – Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date 2015 26 CFR 1.1342-1 – Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date 2014 26 CFR 1.1342-1 – Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date 2010 26 CFR 1.1342-1 – Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date 2009 26 CFR 1.1342-1 – Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date