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